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NY C84741

March 20, 1998

CLA-2-42 SE:C:D G02 C84741


TARIFF NO.: 4202.92.5000

Dennis Heck
Yamaha Corporation of America
P.O. Box 6600
Buena Park, California 90622-6600

RE: The tariff classification of polyester fabric guitar cases from China, the Philippines, or Taiwan

Dear Mr. Heck:

In your letter dated February 13, 1998 you requested a tariff classification ruling.

The items which Yamaha intends to import are various guitar cases having outer surfaces of woven polyester fabric: Model PEGB ("Pro Electric Guitar Bag"), model PBGB ("Pro Electric Bass Guitar Bag"), model PAGB ("Pro Acoustic Guitar Bag"), model SPEGB ("Deluxe Electric Guitar Bag"), and model SPBGB ("Deluxe Electric Bass Guitar Bag").

The applicable subheading for the guitar cases will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instrument cases. The rate of duty will be 4.4 percent ad valorem.

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.


Artis M. Morgan, Jr.
Port Director

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