The tariff classification of a toy guitar case (Power Tour Gig Bag) from China

N012066 June 26, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.92.9026 Ms. Connie Rose Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a toy guitar case (Power Tour Gig Bag) from China Dear Ms. Rose: In your letter dated May 29, 2007, you requested a classification ruling. You are requesting the tariff classification on a case, designed to hold a toy guitar, called the Power Tour Gig Bag. You are asking for the tariff classification of the case if imported alone, with the toy guitar called the Power Tour, or with just the guitar stand or any other toy guitar accessories. The case for the toy guitar is constructed with an outer surface of man-made textile material. It is specially shaped or fitted for a toy guitar. It is designed to provide storage, protection, portability and organization to a toy guitar. The sample will be returned, as requested. The applicable subheading for the toy guitar case, if imported with the toy guitar, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. The duty rate will be free. The applicable subheading for the toy guitar case, if imported separately, will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% ad valorem. The applicable subheading for the toy guitar case, if imported with just the guitar stand, or other toy guitar accessories, will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty 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/. The toy guitar case falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division