The tariff classification of a wall hanging guitar display case from China

N057745 May 13, 2009 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Darcy Steckler Guitar Center Stores, Inc. 950 Northfield Drive Brownsburg, IN 46113 RE: The tariff classification of a wall hanging guitar display case from China Dear Ms. Steckler: In your letter dated April 16, 2009 you requested a tariff classification ruling. The ruling was requested on a guitar display case, item # 54123 001. A photograph of the product was submitted. The product is a wall hanging cabinet designed to hang and display one electric guitar. The cabinet is made of plywood and has a hinged glass front door panel. The interior of the cabinet is lined with Tolex, a flexible vinyl material. The cabinet has a locking mechanism and magnetic closures. The applicable subheading for the guitar display case, item # 54123 001, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division