CLA-2-42:OT:RR:NC:N3:341

Stephen Liu
Pacific Century Customs Service
2936 Columbia Street
Torrance, CA 90503

RE: The tariff classification of keyboard cases from China

Dear Mr. Liu:

In your letter dated August 25, 2008 on behalf of Calzone-Anvil Case Company, you requested a tariff classification ruling.

Photographs of keyboard cases have been submitted in lieu of samples. You stated that the case has an exterior surface of acrylonitrile butadiene styrene (ABS) plastic sheeting. It is a carrying case specially designed to provide storage, protection and portability to the keyboard. The interior of the case is fitted to the shape of the keyboard instrument. The case secures with metal latches and has a molded plastic handle.

The applicable subheading for the keyboard cases will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for musical instrument cases, with outer surface of plastic sheeting material. The rate of duty will be 4.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division