The tariff classification of a saxophone case from Japan

N047171 December 30, 2008 CLA-2-42:OT:RR:E:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Darcy E. Steckler Guitar Center Stores, Inc. 950 Northfield Drive Brownsbrug, IN 46112 RE: The tariff classification of a saxophone case from Japan Dear Mr. Steckler: In your letter dated December 15, 2008 you requested a tariff classification ruling. A photograph was submitted in lieu of a sample. The item depicted in the photograph is a molded saxophone case constructed of what you stated is acrylonitrile butadiene styrene (ABS) resin. It is a carrying case specially designed to provide storage, protection and portability to the instrument. The interior is lined with felt and fitted to the shape of the instrument. As you stated in your ruling letter the case allows for a person to insert their hands into two openings on the side by which they can access and play the saxophone without disturbing people around them. The applicable subheading for the saxophone case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other containers and cases, other, other. The rate of duty will be 20 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division