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NY J82688

April 2, 2003

CLA-2-42:RR:NC:3:341 J82688


TARIFF NO.: 4202.92.5000

Dennis Heck
Import Compliance Manager
C/o Yamaha Corporation of America
6600 Orangethorpe Avenue
P. O. Box 6600
Buena Park, CA 90622-6600

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

Dear Mr. Heck:

In your letter dated March 19th, 2003 you requested a classification ruling.

A sample of style SPSC-20 has been submitted. Item SPSC-20 is a carrying case made up of man-made fiber textile materials. It is specially designed to contain a specific musical instrument commonly known as a glockenspiel. Item SPSC-20 is of a kind normally sold without the instrument. You have indicated that the carrying case will be presented packed for retail sale without the instrument. The sample will be returned.

Your request has referenced previous ruling I86100, September 30 2002. The prior ruling involved the classification of particular musical instruments, glockenspiels, identified as styles SCK-300 and SPK-250. The ruling did not address the status of a carrying case for those instruments.

The applicable subheading for item SPSC-20, glockenspiel carrying case, will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instrument cases with outer surface of sheeting of plastic or of textile materials. The duty rate will be 4.2 percent ad valorem.

Your letter also includes a request for classification of style SPRB-30, described as ”nylon rolling bag”. In absence of a sample,, a ruling cannot be issued. If the interior of the bag is designed and fitted specifically for a particular musical instrument, such as a glockenspiel, the classification provided above will apply. If a more specific ruling is requested, please submit a sample of the article and any descriptive literature.

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 646-733-3041.


Robert B. Swierupski

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