The tariff classification of a violin case with plush interior and aluminum valence frame from Taiwan.

NY H86062 December 13, 2001 CLA-2-42:RR:NC:3:341 H86062 CATEGORY: Classification TARIFF NO.: 4202.92.5000 Ms. Madeline P. Iacurto C/o Royalox International Inc. 81 Howard Street Phillipsburg, N.J. 08865-3090 RE: The tariff classification of a violin case with plush interior and aluminum valence frame from Taiwan. Dear Ms. Iacurto: In your letter dated November 27, 2001 you requested a tariff classification ruling. The sample submitted is a musical instrument case specially shaped or fitted for a violin. It is wholly made of vacuum formed sheets of polystyrene plastics. The case is formed from pre-existing plastic sheeting. The sample will be returned as requested. The applicable subheading for the violin case will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other containers and cases, other, with outer surface of sheeting of plastic or of textile materials, musical instrument cases. The rate of duty will be 4.2% for 2001 and 2002. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division