CLA-2-42:S:N:N3G:341 872321

Mr. T. Ben Hamadi
Intertrans Corporation
2580 South 156th Street - Suite 209
Seattle, WA 98188

RE: The tariff classification of musical instrument cases from Taiwan.

Dear Mr. Hamadi:

In your letter dated March 9, 1992, on behalf of Ace Products, you requested a tariff classification ruling on musical instrument cases. The submitted samples, item numbers EB-212, ST-112, GB-1000B and CB-512-3/4, are musical instruments cases constructed of 100% nylon textile material.

Items EB-212, ST-112 and GB-1000B, are guitar cases designed to contain said instruments.

Item CB-512-3/4 is a cello case designed to contain said instrument.

The applicable subheading for Items EB-212, ST-112, GB-1000B and CB-512-3/4, the musical instrument cases of 100% nylon textile material, will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instrument cases. The duty rate will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York
Seaport