The tariff classification of a speaker case and a compact mixer bag from China

N069067 July 29, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8070, 4202.12.8030 Darcy Dyer Guitar Center, Inc. 950 Northfield Drive Brownsburg, IN 46112 RE: The tariff classification of a speaker case and a compact mixer bag from China Dear Ms. Dyer: In your letter dated June 22, 2009, you requested a tariff classification ruling. Your samples will be returned to you. The sample you refer to as the “JBL EON10 System Case” (style 581224) consists of a speaker case and a compact mixer bag. The items are not considered a set for tariff purposes and will be classified separately. The speaker case is constructed of reinforced plywood that is covered with nylon textile material on the outer surface. It is a form of a trunk. It is designed to provide storage, protection, organization and portability to two loudspeakers, a channel mixer, a wireless receiver, two microphones, cables and assorted accessories. The case has a telescopic handle and wheels for easy maneuvering to and from locations. The interior of the case is padded with a protective foam layer and lined with a textile material. The case has a nylon zipper closure and two heavy-duty reinforced carrying handles on both ends. It measures approximately 26” (W) x 28” (H) x 14” (D). The mixer bag is constructed with an outer surface of nylon textile material. It is a form of a briefcase. It is designed to provide storage, organization, protection and portability to a compact mixer. The interior has a main storage area that is padded and lined with a textile material. It has a nylon zipper closure along three sides and double webbed carrying handles. The front exterior of the bag has a padded zippered compartment with an overlapping zippered pocket. It measures approximately 16” (W) x 12” (H) x 4” (D). The applicable subheading for the speaker case will be 4202.12.8070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, and similar containers, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 17.6% ad valorem. The applicable subheading for the compact mixer bag will be 4202.12.8030, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6% 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