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NY K83006




February 13, 2004
CLA-2-42:RR:NC:TA:341 K83006

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.5000

Ms. Rachel Carpenter
High Sierra Sport Company
880 Corporate Woods Parkway
Vernon Hills, IL 60061-3164

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

Dear Ms. Carpenter:

In your letter dated February 3, 2004, you requested a tariff classification ruling for a guitar case.

The submitted sample is not identified by style number. It is a musical instrument carrying case specially shaped and fitted to contain a guitar. The exterior surface material is wholly of a man-made fiber textile material. The bag has a carrying handle and can be carried on the back by means of backpack type straps that are concealed in a rear pocket.

The applicable subheading for the guitar case of man-made fiber textile materials will be 4202.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other containers and cases, with outer surface of sheeting of plastic or of textile materials, musical instrument cases. The rate of duty will be 4.2 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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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