CLA-2-42:RI:130:DJP:G25 C89152
Mr. Aaron M. Gothelf
Expeditors Consulting Services, LLC
Suite 4401
999 Third Avenue
Seattle, WA 98104
RE: The tariff classification of MUSICAL INSTRUMENT CASES.
Dear Mr. Gothelf:
In your letter dated June 10, 1998, you requested a tariff
classification ruling on behalf of Traly USA, Delray Beach, FL.
Literature for four cases was received with your request.
All the cases are structured polystyrene foam inside formation,
reinforced by plywood and lined with plush. The cases are all
fitted and shaped to hold a specific instrument. The outer
surface of all cases is a textile fabric of either nylon or
polyester.
DL09 = Classic Guitar Case DL10 = Dreadnough Guitar Case
DL11 = Electric Guitar Case DL14 = Tenor Sax Case
The applicable subheading for all four cases will be
4202.92.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for musical instrument cases with outer
surface of textile materials. The rate of duty will be 4.4
percent ad valorem.
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, RI