The tariff classification of keyboard bags with outer surfaces of woven polyester fabric from China, the Philippines, or Taiwan

PD C84466 February 26, 1998 CLA-2-42 SE:C:D G02 C84466 CATEGORY: Classification TARIFF NO.: 4202.92.5000 Dennis Heck Yamaha Corporation of America P.O. Box 6600 Buena Park, California 90622-6600 RE: The tariff classification of keyboard bags with outer surfaces of woven polyester fabric from China, the Philippines, or Taiwan Dear Mr. Heck: In your letter dated February 11, 1998 you requested a tariff classification ruling. The items which Yamaha intends to import are variously sized electronic keyboard bags of the "PKB" ("Pro Keyboard") and the "SPKB" ("Super Pro Keyboard") Series. Each keyboard bag features a zippered closure, exterior pockets, a shoulder strap, and a carry handle. Each has an outer surface of 100% polyester woven fabric. The applicable subheading for the keyboard bags 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 4.4 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. Sincerely, Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson Supervisory Import Specialist