Rate of Tax Due on Imported Musical Instruments

January 7, 1986 BIR RULING NO. 001-86 199 (a) 000-00 001-86 Gentlemen : This refers to your letter dated November 19, 1985 requesting, for and in behalf of your client, International School, a ruling on the rate of tax due on the following imported musical instruments: Triangle 10"; Hanging Cymbal 16", Cymbals silver/bronze pair; cymbals silver/bronze pair; Finger Cymbals with elastic strap, woodblock with two slits, Tubular woodblock; Claves Rosewood pair; castanets Rosewood with handle; Sleigh Bell Spray; Bell Spray; Maracs; Box Rattle, Sleigh Bells with elastic; Beaters-Pair, Timpani, Beaters-Piece, Tamb. Cymbals; Universal stand, Accessory Table for U/ST, Alto-Soprano Clock Chromatic; Alto Clockenspiel Diatonic; Soprano Glockenspiel Diatonic; Base Xylophone Diatonic, Alto-Soprano Xylophone Diatonic; Chromatic Chamber for ASXD, Alto Xylophone Diatonic; Sop xylophone Dia-C to A, Alto Met. Diatonic W/Damper, Kettle Drum 16 inch diam., Kettle Drum 24 inch diam.; Bass Drum 20", Hand Drum 10", Hand Drum 12", Hand Drum 14", Tambourine 12" Skin 8 Pr Jingle, Triangle, Triangle 8", Holder for cymbals, Holder for Triangles; Holder for Woodblock; Holder for Tubular Woodblock; 14" Tambourine 2 row jingles; Castanets-Double with handle. It is represented that the importer, International School, is a bonafide private educational institution; and that the aforesaid imported musical instruments are to be used for the school's drum and bugle corp. In reply, please be informed that since the aforementioned imported musical instruments are not intended for sale or resale, they are only subject to the 10% compensating tax based on the landed cost thereof without mark-up pursuant to Section 204 in relation to Section 199(a), both of the Tax Code, as amended. aisadc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner