CLA-2-42:RR:NC:TA:341 D85761
Ms. Shirley J. Fessel
Source International
7 Theater Square
Louisville, KY 40202
RE: The tariff classification of a musical instrument case
from China.
Dear Ms. Fessel:
In your letter dated December 14, 1998, you requested a
tariff classification ruling for a musical instrument case.
The sample submitted, no style number indicated, is a
musical instrument case designed to contain a flute and/or
piccolo. The case is constructed with a base material of vinyl
covered on the exterior with nylon woven fabric. The interior is
padded with foam. The instant sample measures approximately 16"
x 5" x 2 1/2", however, you have indicated that the case will be
imported in various sizes. The case is secured by means of a
textile zippered closure on three sides and has an adjustable
strap designed to be carried by hand or on the shoulder.
The applicable subheading for the musical instrument case of
nylon 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 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 Kevin
Gorman at 212-466-5895.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division