The tariff classification of a musical instrument case from China

N088483 December 23, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.5000 Darcy Dyer Musicians Friend 950 Northfield Drive Brownsburg, IN 46113 RE: The tariff classification of a musical instrument case from China Dear Ms. Dyer: In your letter dated December 18, 2009, you requested a tariff classification ruling. A photograph was submitted in lieu of a sample. The item depicted in the photograph you submitted is a guitar case. You stated in your letter that the bag is constructed of 600D nylon textile material. The case designed to provide storage, protection, organization, and portability to one acoustic guitar during travel. The interior storage compartment is padded to protect the guitar from damage. The case has a nylon strap that is worn across a person’s back and a waist strap for added support. It has a zipper closure along all sides. The front exterior has a zippered pocket for personal items or guitar accessories. The applicable subheading for the case will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile materials, musical instrument cases. 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