The tariff classification of a recorder pouch from India.

NY C84746 March 12, 1998 CLA-2-42:RR:NC:TA:341 C84746 CATEGORY: Classification TARIFF NO.: 4202.92.5000; 9205.90.4080 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethrope Ave. P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a recorder pouch from India. Dear Mr. Heck: In your letter dated January 19, 1998, you requested a tariff classification ruling for a recorder pouch. The sample submitted, identified as style YRS-24B, is a specially fitted drawstring pouch designed to contain a recorder (wood-wind musical instrument). The pouch is manufactured of 100 percent cotton woven fabric. It measures approximately 14 1/4"(H) x 2 1/2"(W). You have indicated that the cotton recorder pouch may be imported alone or with the recorder. The applicable subheading for Style YRS-24B, the recorder pouch of 100 percent cotton, if imported alone, will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases..., musical instrument cases and similar containers, with outer surface of textile materials, musical instrument cases. The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the recorder and pouch if imported together will be 9205.90.4080, HTSUSA, which provides for Other: Woodwind instruments: Other. The rate of duty will be 4.9 percent ad valorem. Articles classifiable under subheading 4202.92.5000 and 9205.90.4080, HTS, which are products of India, are entitled to duty free treatment under Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 212-466-5893. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division