CLA-2-42:RR:NC:TA:341 K80829
Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
Counselors At Law
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: The tariff classification of keyboard cases from China.
Dear Mr. Levy:
In your letter dated November 25, 2003, on behalf of Casio, Inc., you requested a tariff classification ruling for keyboard cases.
A sample of item numbers 9-KBCAS and 11-KBCAS has been submitted. The items are soft-sided carrying cases specially designed to provide storage, protection and portability for various size keyboards. Each case is manufactured with an exterior surface of 100% nylon man-made fiber textile material. Each case features a padded textile lined interior with no additional features. Both items feature top zippered closures, exterior pockets, shoulder straps and carrying handles. Your samples are being returned as requested.
The applicable subheading for the keyboard cases will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instrument cases, with outer surface of textile materials. The rate of duty will be 4.2 percent ad valorem. The rate of duty for 2004 will remain the same.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division