CLA-2-42:OT:RR:NC:N4:441
Darcy Dyer
Guitar Center, Inc.
950 Northfield Drive
Brownsburg, IN 46112
RE: The tariff classification of a musical instrument case from China
Dear Ms. Dyer:
In your letter dated October 1, 2009, you requested a tariff classification ruling. Your sample will be returned.
The item you refer to as the “Djembe bag” is a musical instrument case constructed of 600-denier polyester textile material. The bag is padded and designed to provide storage, protection, organization, and portability to a djembe drum up to 16” in diameter. It is secured by means of a zipper closure. The bag has a top carrying handle and two shoulder straps on the rear exterior which enables the user to wear it on his/her back. It measures approximately 25” (H) x 19” in diameter.
The applicable subheading for the case will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, 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