CLA-2-85:RR:NC:MM:109 F80298
Mr. David S. Simpson, Jr.
Vice President
William F. Joffroy Cuatoms Brokers Inc.
Nogales Foreign Trade Zone
P.O. Box 698
Nogales, AZ 85628-0698
RE: The tariff classification of a microphone stand carrying case from Mexico
Dear Mr. Simpson:
In your letter dated November 22, 1999, you requested a tariff classification ruling on behalf of Shure Electronics, Incorporated of Evanston, Illinois.
You inquire as to the classification of a vinyl carrying case which will be imported into the United States in the same package as a U.S. made microphone stand. A sample of the carrying case and product literature on the stand was submitted. You provide the following information in regard to the manufacture and importation of the microphone stand carrying case. The carrying case is produced in Mexico and packaged with a microphone stand of United States origin. The microphone stand is exported and returned to the United States without having been advanced in value or improved in condition by any means while abroad.
Based on the information and sample submitted, General Rule of Interpretation 5(b) would apply. GRI 5(b) states:
Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
In regard to the vinyl carrying case it is found that:
1. It is specially shaped to contain the microphone stand
2. It is suitable for long term use
3. It will be entered with the article for which it is intended
4. It is of a kind normally sold with such article
5. It does not give the whole its essential character.
Therefore, the vinyl carrying case for the microphone stand will be classified, in accordance with GRI 5(b), with the microphone stand.
The applicable subheading for the microphone stand and vinyl carrying case will be 9801.00.1055, Harmonized Tariff Schedule of the United States (HTS), which provides for the free entry of products of the U.S. that have been exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of Section 10.1, Customs Regulations (19 C.F.R. ยง10.1), are met. The rate of duty will be free.
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 Eileen S. Kaplan at 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division