The tariff classification of a musical instrument case from China

PD C86451 May 7, 1998 CLA-2-42:G32 C86451 CATEGORY: Classification TARIFF NO.: 4202.92.5000 Ms. Keri Klemann Expeditors International of Washington, Inc. 1840 Airport Exchange Blvd. Erlanger, KY 41018 RE: The tariff classification of a musical instrument case from China Dear Ms. Klemann: In your letter dated April 10, 1998, you requested a tariff classification ruling on behalf of your client, Hearthsong, Inc., 170 Professional Center Drive, Rohnert Park, CA. The sample you submitted for our review is a musical instrument case. The item is made of 600D PVC coated nylon with foam padding between a 70D nylon lining. A plastic zipper and metal zipper pulls enclose the case on three sides. It measures approximately 14.5 inches in length x 9.5 inches in height. The front has an inverted side pocket for music sheets and a textile handle at the top of the case. In addition, a copy of the catalog page of the imported item was enclosed for our review. Please be advised that your sample will be returned to the above address. The applicable subheading for the instrument case will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for cases and similar containers, other, with an outer surface of sheeting of plastic or of textile materials, 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, WILLIAM J. LUEBKERT Port Director Philadelphia, PA