The tariff classification of a "Protective Padded Drum Case" from Korea or China.
Issued November 7, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
The bottom has four hook tabs which apparently will grip the interior bottom of another case. The article is made of a foam inner padding material which is covered on both sides with a man-made textile material. The article is manufactured in various sizes. The article is designed to be an insert within any other drum carrying case which is in itself a complete article. The article is not an unfinished part of the drum case rather it is designed to be an accessory which can be used within a carrying case. It provides additional padding within the drum carrying case.
CBP rationale
The applicable subheading for the "Protective Padded Drum Case" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY A88674 November 7, 1996 CLA-2-63:RR:NC:TP:352 A88674 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Stephen Rapaport ESM Limited 8989 North Port Washington Road Suite 202 Milwaukee, WI 53217 RE: The tariff classification of a "Protective Padded Drum Case" from Korea or China. Dear Mr. Rapaport: In your letter dated October 17, 1996, on behalf of XL Specialty Percussion, you requested a tariff classification ruling. The sample submitted is cylindrical in shape with four triangular shaped flaps on the top which are secured by hook and loop tabs. The bottom has four hook tabs which apparently will grip the interior bottom of another case. The article is made of a foam inner padding material which is covered on both sides with a man-made textile material. The article is manufactured in various sizes. The article is designed to be an insert within any other drum carrying case which is in itself a complete article. The article is not an unfinished part of the drum case rather it is designed to be an accessory which can be used within a carrying case. It provides additional padding within the drum carrying case. You believe that the article should be classifiable under subheading 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instrument cases. The article itself is not a carrying case and is not a carrying case of a kind similar to those of heading 4202, HTS. The applicable subheading for the "Protective Padded Drum Case" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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