The tariff classification of a rifle carrying case from Taiwan.
Issued February 5, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.9026
Headings: 4202
Product description
No style number was submitted. The item is a specially shaped and fitted case designed to provide, storage, protection and portability for a gun. It is manufactured of neoprene wholly covered on the exterior surface with polyester camouflage man-made textile material. It measures approximately 41”(L) x 9”(W) and has a webbed top-carrying handle. In your letter
CBP rationale
The applicable subheading for the rifle case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases.
Full text
NY K82654 February 5, 2004 CLA-2-42:RR:NC:TA:341 K82654 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Mr. Shannon Blaschke Tandy Brands Outdoors 208 Industrial Loop Yoakum, TX 77995-0761 RE: The tariff classification of a rifle carrying case from Taiwan. Dear Mr. Blaschke: In your undated letter, received in this office January 29, 2004, you requested a classification ruling for a rifle carrying case. The sample submitted is identified as a “Gun Protector”. No style number was submitted. The item is a specially shaped and fitted case designed to provide, storage, protection and portability for a gun. It is manufactured of neoprene wholly covered on the exterior surface with polyester camouflage man-made textile material. It measures approximately 41”(L) x 9”(W) and has a webbed top-carrying handle. In your letter you suggested classification under subheading 6307.90.9889, HTSUSA, which provides for other made up articles of textile, other. However, the gun case is of a kind eo nomine provided for in HTS 4202, and is more specifically provided for in that heading. Such goods are excluded from heading 6307 by legal note. The applicable subheading for the rifle case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases... gun cases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. HTS 4202.92.9026 falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are not currently subject to quota and the requirement of a visa. 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, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a bow case, a gun case, a duffle bag from Honduras.
The tariff classification of a pet carrier from China
The tariff classification of a pet carrier from China
The tariff classification of a rooftop carrier from China
The tariff classification of a stroller organizer bag from China
The tariff classification of a wine bottle bag from China
The tariff classification of a trunk organizer from Cambodia
The tariff classification of a 205 Piece Household Tool Kit from China.
The tariff classification of an organizer bag from China
The tariff classification of a goggle case from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →