CLA-2-63:RR:NC:TP:352 A88674
Mr. Stephen Rapaport
ESM Limited
8989 North Port Washington Road
Suite 202
Milwaukee, WI 53217
RE: The tariff classification of a "Protective Padded Drum Case"
from Korea or China.
Dear Mr. Rapaport:
In your letter dated October 17, 1996, on behalf of XL
Specialty Percussion, you requested a tariff classification
ruling.
The sample submitted is cylindrical in shape with four
triangular shaped flaps on the top which are secured by hook and
loop tabs. The bottom has four hook tabs which apparently will
grip the interior bottom of another case. The article is made of
a foam inner padding material which is covered on both sides with
a man-made textile material. The article is manufactured in
various sizes. The article is designed to be an insert within
any other drum carrying case which is in itself a complete
article. The article is not an unfinished part of the drum case
rather it is designed to be an accessory which can be used within
a carrying case. It provides additional padding within the drum
carrying case.
You believe that the article should be classifiable under
subheading 4202.92.5000, Harmonized Tariff Schedule of the United
States (HTS), which provides for musical instrument cases. The
article itself is not a carrying case and is not a carrying case
of a kind similar to those of heading 4202, HTS.
The applicable subheading for the "Protective Padded Drum
Case" will be 6307.90.9989, Harmonized Tariff Schedule of the
United States (HTS), which provides for other made up
articles...Other. The rate of duty will be 7 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. If you have any questions
regarding the ruling, contact National Import Specialist Alan
Tytelman at 212-466-5896.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division