CLA-2-92:RR:NC:2:227 D82867

Mr. Tim Parsons
Parsons Trading
5 Thunderbird Drive
Novato, CA 94949-5883

RE: The tariff classification of a tubular covering for a duck call from China.

Dear Mr. Parsons:

In your letter dated September 22, 1998, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a cylindrical-shaped neoprene tube, measuring nearly 2 inches long, which is designed to be fitted tightly around a hunter's duck call. It can be used to float the duck call if inadvertently dropped in water and insulate the article to protect the interior reed from freezing in below zero weather conditions.

The applicable subheading for the duck call's tubular covering will be 9209.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of musical instruments...pitch pipes of all kinds. The rate of duty will be 5.3 percent ad valorem.

It is noted that subheading 9209.99.8000, HTS, which is not correlated with any category number, is subject to neither quota nor visa restrictions.

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 George Kalkines at 212-466-5794.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division