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NY B82452




March 14, 1997

CLA-2-42:RR:NC:TA:341 B82452

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.5000; 4202.99.9000; 4202.92.9060; 4202.91.0090

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of musical instrument cases and carrying cases from Japan.

Dear Mr. Heck:

In your letter dated February 19, 1997, you requested a tariff classification ruling for musical instrument cases and carrying cases.

You have submitted literature of six items identified as musical instrument cases of various materials. They are as follows:

Item 1, FLC-58, are specially designed flute cases constructed of a wood base with a vinyl covered exterior. Item 2, identified as "The HRC Series", are french horn cases composed of molded plastic.

Item 3, described as "The Cymbal Safe", is a cymbal case composed of molded plastic designed to hold as many as ten cymbals up to 22 inches in diameter .

Item 4 is drum cases constructed of molded polyethylene plastic.

Item 5 are flute and piccolo case covers composed of vinyl plastic. These cases are designed to carry and protect "cased" flute and piccolos. The instant items are not musical instrument cases.

Item 6, FLC-85, are flute cases constructed of a wood base with a leather covered exterior.

The applicable subheading for Item 1, the flute cases of vinyl, will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, musical instruments cases and similar containers, with outer surface of sheeting of plastic, other, other, musical instrument cases. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for Items 2, 3, and 4, the french horn cases, cymbal cases and drum cases of molded plastic, will be 4202.99.9000, HTS, which provides for trunks, suitcases, musical instrument cases and similar containers, other, other, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for Item 5, the flute and piccolos carrying cases of vinyl, will be 4202.92.9060, HTS, which provides in part for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 19.3 percent ad valorem.

The applicable subheading for Item 6, the flute cases of leather, will be 4202.91.0090, HTS, which provides for trunks, suitcases, musical instrument cases and similar containers, other, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 5.4 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 Kevin Gorman at 212-466-5893.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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