The tariff classification of guitar stand slip-on covers from China

NY L86742 August 29, 2005 CLA-2-63:RR:NC:N3:351 L86742 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 4205.00.8000 Steven Sapourn Axe Hugger LLC 774 Mays Blvd. #10-295 Incline Village, NV 89451 RE: The tariff classification of guitar stand slip-on covers from China Dear Mr. Sapourn: In your letter dated August 10, 2005, you requested a tariff classification ruling. The submitted samples are slip-on covers for guitar stands. Each is composed of twin pouches that measure 1½” x 5” or 1½” x 10” and are connected by an adjustable cord. The samples are constructed of either velvet, imitation suede (a brushed textile fabric), or real suede. You indicate that the covers are used to provide a barrier between a guitar stand, and its potentially oxidizing plastic, and the guitar finish. The applicable subheading for the guitar stand slip-on covers of velvet and imitation suede will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the guitar stand slip-on cover of suede will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather: other: other. The rate of duty will be free. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division