CLA-2-42:RR:NC:WA:341 A80975

Ms. Barbara Sopotyk
Farm Boys Manufacturing
P.O. Box 2
Prud'homme, Sask.
Canadda
SOK 3KO

RE: The tariff classification of a carrying case for a moisture tester from Canada.

Dear Ms. Sopotyk:

In your letter dated February 21, 1996 you requested a tariff classification ruling.

The descriptive literature submitted appears to describe a carrying case for a 919 elevator type moisture tester to be used on a farm. The item is described as being manufactured of polyethylene plastics.

The applicable tariff provision for the carrying case will be 4202.99.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides, in part, for " Trunks...musical instrument cases,gun cases, ... and similar containers, Other, other. The general rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5893.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division