C87040 C8 Ruling Active

The tariff classification of a scabbard/sheath from China.

Issued May 15, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

The item measures approximately 52 1/2 inches long by 8 1/2 inches wide tapering down to a 5 1/2 inch bottom.

CBP rationale

The applicable subheading for the scabbard/sheath of vinyl will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases.

Full text

NY C87040 May 15, 1998 CLA-2-42:RR:NC:TA:341 C87040 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Tim Parsons Parsons Trading 1 Sharilyn Lane Novato, CA 94947 RE: The tariff classification of a scabbard/sheath from China. Dear Mr. Parson: In your letter dated April 17, 1998, you requested a tariff classification ruling for a scabbard/sheath. The sample submitted, described as a "Gun Scabbard", is a vinyl scabbard/sheath with buckle closure designed to protect a gun from dust and moisture. The item measures approximately 52 1/2 inches long by 8 1/2 inches wide tapering down to a 5 1/2 inch bottom. The applicable subheading for the scabbard/sheath of vinyl will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases..., gun cases, holsters and similar containers, with outer surface of sheeting of plastic, other, other, other, other. The rate of duty will be 19 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, Robert B. Swierupski Director, National Commodity Specialist Division

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