CLA-2-42:RI:130:G25:DJP

Ms. Madeline P. Iacurto
Royalox International Inc.
81 Howard Street
Phillipsburg, NJ 08865-3090

RE: The tariff classification of a flute case from Thailand.

Dear Ms. Iacurto:

In your letter dated August 16, 1997, you requested a tariff classification ruling.

The sample submitted with your request, no style number, is a musical instrument case designed specifically for a flute. The case is approximately 16 1/2" x 4" x 2 1/2", is constructed of injection molded plastic, is textile lined, and has non-locking steel latches. The carry handle is also of injected molded plastic. The applicable subheading for the flute case will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instrument cases. The rate of duty will be 4.6 per cent ad valorem.

Your sample is being returned as requested.

This ruling is being issued under the provisions of Part 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,

Richard A. Barrette
Service/Area Port Director
Providence, R.I.