The tariff classification of a hard plastic flute case from China

PD D85800 February 2, 1999 COMMENT3CLA-2-42:SE:C:D:G02 D85800 CATEGORY: Classification COMMENT4TARIFF NO.: 4202.99.9000 COMMENT5Ms. Shirley J. Fessel Source International 7 Theater Square Louisville, KY 40202 COMMENT6 RE: The tariff classification of a hard plastic flute case from China COMMENT7Dear Ms. Fessel: COMMENT8 In your letter dated January 5, 1999 you requested the tariff classification for flute and piccolo cases to be manufactured in China. A sample of the flute case was submitted with your request. The flute case has exterior of molded plastic and measures approximately 16 5/8" x 3 3/4" x 2 1/8". It features a clam shell construction with three metal hinges. The case is secured by means of two metal slide closures. The interior of the case is molded to fit a flute and is lined with a velour fabric of man-made fibers. Although smaller in size, the piccolo case will feature the same construction and materials as the flute case. COMMENT9 The applicable subheading for the flute and piccolo cases will be 4202 99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...musical instrument cases...other, other, other. The rate of duty will be 20 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, COMMENT10 Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson Supervisory Import Specialist