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873140 87 Ruling Active

The tariff classification of an electronic gun locker fromChina.

Issued April 21, 1992 by U.S. Customs and Border Protection.

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87 873140 (April 21, 1992)

Tariff classification

HTS codes: 3926.90.9090

Headings: 3926

Product description

You submitted a photograph and descriptive literature for a product identified as an electronic gun locker. The locker is made of molded high density polypropylene plastics. The locker incorporates a mechanical locking device released and locked electronically. The lid will not open until the proper access code is entered and the access knob is turned. Included will be four utility screws for mounting the safe against a flat surface. You suggest classification in subheading 9305.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of articles of headings 9301 to 9304, i.e., firearms and similar devices. To be classifiable as an accessory to the firearm, however, the article must somehow contribute to the effectiveness of the firearm, e.g., facilitate its use or handling, widen the range of its uses, or improve its operation. In the opinion of this office, the gun locker does not facilitate the use or handling of the firearm, widen its range of uses, nor improve its operation.

Full text

NY 873140 April 21, 1992 CLA-2-39:S:N:N3G:221 873140 CATEGORY: Classification TARIFF NO.: 3926.90.9090 Mr. Brent Reider International Trade Group, Inc. Postal Drawer 21877 Columbus, Ohio 43221 RE: The tariff classification of an electronic gun locker from China. Dear Mr. Reider: In your letter dated March 26, 1992, on behalf of Bianchi International, you requested a tariff classification ruling. You submitted a photograph and descriptive literature for a product identified as an electronic gun locker. The locker is made of molded high density polypropylene plastics. The locker incorporates a mechanical locking device released and locked electronically. The lid will not open until the proper access code is entered and the access knob is turned. Included will be four utility screws for mounting the safe against a flat surface. You suggest classification in subheading 9305.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of articles of headings 9301 to 9304, i.e., firearms and similar devices. To be classifiable as an accessory to the firearm, however, the article must somehow contribute to the effectiveness of the firearm, e.g., facilitate its use or handling, widen the range of its uses, or improve its operation. In the opinion of this office, the gun locker does not facilitate the use or handling of the firearm, widen its range of uses, nor improve its operation. The applicable subheading for the electronic gun locker will be 3926.90.9090, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 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, Jean F. Maguire Area Director New York Seaport 

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