The tariff classification of bow case from China

N067477 July 30, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Darcy Dyer Guitar Center, Inc. 950 Northfield Drive Brownsburg, IN 46112 RE: The tariff classification of bow case from China Dear Ms. Dyer: In your letter dated June 29, 2009, you requested a tariff classification ruling. Your sample will be returned to you. Style 471072 is a case constructed with an outer surface of split cowhide leather. It is designed to provide storage, protection, organization and portability to the bow of a musical instrument. The case has an opening at the top and two sets of leather strings that tie to the tailpiece of the instrument. It measures approximately 5” (W) x 17.5” (L) x 1.5” (D). The applicable subheading for style 471072 will be 4202.91.0090, HTSUS, which provides for other containers or cases, with outer surface of leather, composition leather, or of patent leather. The rate of duty will be 4.5% 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