CLA-2-42:S:N:N3G:341 872323

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. You have submitted four samples of musical instrument cases with your request. They are constructed of 100% nylon textile fabric, and are specially designed to contain said instruments.

1. Item FT-50 is a trumpet case. 2. Item FH-90 is a french horn case. 3. Item FA-20 is a tenor sax case. 4. Item FA-10 is a alto sax case.

The applicable subheading for Items FT-50, FH-90, FA-20 and FA-10, the musical instrument cases of 100% nylon textile fabric, 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