The tariff classification of musical instrument cases from China

N035875 September 10, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.5000 Stephen Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of musical instrument cases from China Dear Mr. Liu: In your letter dated August 18, 2008 on behalf of Calzone-Anvil Case Company, you requested a tariff classification ruling. Photographs of various musical instrument cases have been submitted in lieu of samples. The instrument cases that are subject of this ruling are the following: Trumpet case, Alto saxophone case, Soprano saxophone case, and a Baritone saxophone case. You stated that the cases have an exterior surface of acrylonitrile butadiene styrene (ABS) plastic sheeting. Each is a carrying case specially designed to provide storage, protection and portability to the instrument. The interior of the cases are fitted to the shape of the instrument. The cases secure with metal latches and have a molded plastic handle. The applicable subheading for the instrument cases will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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