The tariff classification of guitar cases from China

N069655 August 21, 2009 CLA-2-42:OT:RR:NC:N4:442 CATEGORY: Classification TARIFF NO.: 4202.92.5000 Darcy E. Dyer Guitar Center, Inc. 950 Northfield Drive Brownsburg, IN 46112 RE: The tariff classification of guitar cases from China Dear Ms. Dyer: In your letter dated July 17, 2009, you requested a tariff classification ruling. Your sample will be returned to you. You submitted a sample of style 104987870 which is a three guitar case constructed with a base of plywood completely covered on the outer surface with a plastic sheeting material. It is chiefly used by professional musicians for the storage, protection, organization and portability of acoustic, electric or bass guitars during travel. It contains a removable, collapsible plush insert that erects for the display of guitars. The exterior of the case has chrome-plated ball corners and butterfly locks. It measures approximately 24” (W) x 19” (H) x 5” (D). Style 104987862 is a seven guitar case and style 104987888 is a five guitar case. Except for the size, both styles are exactly the same as the guitar case described above. Photos of these two styles were sent in lieu of samples. Style 104987862 measures approximately 37” (W) x 17.75” (H) x 7” (D). Style 104987888 measures approximately 37.5” (W) x 20.75” (H) x 6” (D). The applicable subheading for the guitar cases will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides musical instrument cases, with outer surface of plastic sheeting material. The rate of duty will be 4.2 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