L87190 L8 Ruling Active

The tariff classification of a Paintball Carrying Case from China.

Issued September 12, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

The item is a specially shaped and fitted carrying case designed to provide storage, protection and organization for paintball barrel tubes used in the sport of paintball. It is wholly of EVA plastic sheeting. The interior features a padded, textile-lined compartment fitted on either side with divided loops/holders to contain paintball cartridge tubes and other accessories. The case measures approximately 13”(W) x 7”(H) x 2”(D). It is secured by means of a textile zippered closure on three sides of the case. Your sample is being returned as requested. In your letter

Full text

NY L87190 September 12, 2005 CLA-2-42:RR:NC:TA:341 L87190 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Robert Lum Redz International 3 Reeves Station Road Medford, NJ 08055 RE: The tariff classification of a Paintball Carrying Case from China. Dear Mr. Lum: In your letter dated September 1, 2005 you requested a tariff classification ruling for a Paintball Carrying Case. The sample submitted is identified item BB-100. The item is a specially shaped and fitted carrying case designed to provide storage, protection and organization for paintball barrel tubes used in the sport of paintball. It is wholly of EVA plastic sheeting. The interior features a padded, textile-lined compartment fitted on either side with divided loops/holders to contain paintball cartridge tubes and other accessories. The case measures approximately 13”(W) x 7”(H) x 2”(D). It is secured by means of a textile zippered closure on three sides of the case. Your sample is being returned as requested. In your letter you suggested classification under subheading 4202.92.2000, HTSUSA, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. However, the paintball carrying case is more specifically provided for in heading 4202.92.9060, HTS, which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The applicable subheading for item BB-100 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 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, National Commodity Specialist Division

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