The tariff classification of two speaker covers and a speaker tote bag

N259066 December 9, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 4202.92.3031 John Klass Western Maxim Resources, Inc. 1369 S. Lyon Street Santa Ana, CA 92705 RE: The tariff classification of two speaker covers and a speaker tote bag Dear Mr. Klass: In your undated letter, received in our office on November 10, 2014, you requested a tariff classification ruling. Styles K12 and KW122 are speaker covers constructed of 100% nylon woven fabric. The covers slip down over the top of the speaker. K12 measures 24”H x 14” x 12”. It has flaps on the top, front, and back that open to reveal parts of the speaker; the flaps are closed with hook-and-loop fastener strips and a zipper. An elastic band around the bottom holds it snugly to the speaker. It is identified as an outdoor cover. KW122 measures 33”H x 18” x 16”. It has an inner layer of foam padding. It has hook-and-loop flaps on either side, and a large pocket in the front. Style K8 is a tote bag constructed with an outer surface of 100% man-made textile materials. The bag measures 18” x 12” x 11” and is designed and sized to provide storage, protection, portability, and organization to speakers during travel; it has a layer of plastic foam. The bag features two carrying handles. In your ruling request you suggested that the articles be classified under subheading 4202.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for musical instrument cases. However, speakers are not musical instruments. The applicable subheading for the speaker covers will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, other. 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/. 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 Mitchel Bayer at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division