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The tariff classification of a cotton canvas guitar bag from India
Issued June 26, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B86042 (June 26, 1997)
Tariff classification
HTS codes: 4202.92.5000
Headings: 4202
Product description
The item which Hearthsong/Childcraft intends to import is a woven cotton canvas bag shaped to hold and transport a small guitar. A zip around closure extends along one side and the two ends of the bag. The bag is approximately thirty-two inches in length and has one exterior zippered pocket and both a cotton webbing carry handle and a cotton webbing adjustable, detachable shoulder strap.
CBP rationale
The applicable subheading for the guitar bag will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instrument cases.
Full text
PD B86042 June 26, 1997 CLA-2-42 SE:C:D G02 B86042 CATEGORY: Classification TARIFF NO.: 4202.92.5000 Keri Kleman Expeditors International of Washington, Inc. P.O. Box 75174 Greater Cincinnati Airport Cincinnati, Ohio 45275 RE: The tariff classification of a cotton canvas guitar bag from India Dear Ms. Kleman: In your letter dated May 30, 1997 you requested a tariff classification ruling on behalf of your client, Hearthsong/Childcraft. The item which Hearthsong/Childcraft intends to import is a woven cotton canvas bag shaped to hold and transport a small guitar. A zip around closure extends along one side and the two ends of the bag. The bag is approximately thirty-two inches in length and has one exterior zippered pocket and both a cotton webbing carry handle and a cotton webbing adjustable, detachable shoulder strap. The applicable subheading for the guitar bag will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instrument cases. The rate of duty will be 4.6 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. Sincerely, Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson Supervisory Import Specialist
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