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NY E88971

November 26, 1999



TARIFF NO.: 4202.92.5000

Ms. Sandra Elliott
Phoenix International
28466 Highland
Romulus, MI 48174

RE: The tariff classification of a musical instrument case from China.

Dear Ms. Elliott:

In your letter dated November 18th, 1999, on behalf of LDP Music International, you requested a tariff classification ruling.

The sample submitted with your request, item #KDP16, "snare drum back-pack", is a musical instrument case that is designed to fit a 14" or 16" snare drum. The case is padded and has an exterior surface of 100% nylon. A top carry handle and two backpack straps are incorporated on the case. The case is secured by means of a zip-around closure. The front exterior features a large pocket with a hook and loop closure that is concealed by a front flap secured by tuck lock closures.

The applicable subheading for #KDP16 will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instrument caseswith outer surface of sheeting of plastic or of textile materialsmusical instrument cases. The rate of duty will be 4.2% 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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