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NY B86521




AUG 5, 1997

CLA-2-42:RI:130:G25:DJP

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.5000

Mr. Mark S. Izen
Universal Music, Inc.
242 Russett Road
Chestnut Hill, MA 02167

RE: The tariff classification of a guitar case from China.

Dear Mr. Izen:

In your letter dated July 25, 1997, you requested a tariff classification ruling.

The sample received with your request, no style number, is a guitar case approximately 3 1/2" in length and specially shaped and fitted to hold a guitar. The case has two textile web shoulder straps and two textile web handles. This item has a textile lining, an outer surface of 100% nylon textile fabric and a foam interlayer.

The applicable subheading for the guitar case 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 4.6 per cent 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Richard A. Barrette
Service/Area Port Director

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