CLA-2-42:G32 C88578

Mr. Herbert J. Lynch

Sullivan & Lynch, P.C.

156 State Street

Boston, MA 02109-2508

RE: The tariff classification of a Carrying Case from Korea

Dear Mr. Lynch:

In your letter dated May 28, 1998, you requested a tariff classification ruling on behalf of Bose Corporation of Framingham, MA.

The sample that you submitted for our review and classification, Part Number 180729, Aviation Headset Carrying Case has an exterior surface of Dupont Cordura (a woven nylon fabric)and nylon piping. The interior has a polyethylene foam padding and a brushed nylon tricot lining. The item is used to transport headphones. There are two zippered compartments. The main compartment is shaped and designed to contain the main component. The case measures approximately 10 inches in length x 9 inches in width x 5 inches in depth.

Please be advised that your sample will be returned to the above address.

The applicable subheading for the carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar containers with outer surface of textile materials, of man-made fibers. The rate of duty will be 19 percent ad valorem.

Items classifiable under 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements, products of Korea are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.

Sincerely,

WILLIAM J. LUEBKERT

Port Director

Philadelphia, PA