N030925 N0 Ruling Active

The tariff classification of a gun case from China

Issued June 26, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

The style submitted is referred to as the Bandito Vaquero, style BV444. It is a gun case constructed of a plywood base that is covered on the exterior surface with plastic coated paper. The exterior surface is the plastic sheeting material. The case is designed to provide, storage, protection and portability to four guns. The interior is fitted with foam which secures the guns when the case is closed and locked. The exterior perimeter of the case is trimmed with chrome to provide additional protection against the rigors of heavy travel. The case secures with bi-position butterfly latches, and features chrome ball corners, rubber feet and a spring loaded handle. It measures approximately 18” (W) x 13” (H) x 7” (D).

CBP rationale

The applicable subheading for the gun case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cases, with outer surface of sheeting of plastic.

Full text

N030925 June 26, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Senta Schreiber Chicago Export Importers 1229 Pierson Drive Batavia, IL 60510 RE: The tariff classification of a gun case from China Dear Ms. Schreiber: In your letter dated June 5, 2008 you requested a tariff classification ruling. The sample submitted will be returned as requested. The style submitted is referred to as the Bandito Vaquero, style BV444. It is a gun case constructed of a plywood base that is covered on the exterior surface with plastic coated paper. The exterior surface is the plastic sheeting material. The case is designed to provide, storage, protection and portability to four guns. The interior is fitted with foam which secures the guns when the case is closed and locked. The exterior perimeter of the case is trimmed with chrome to provide additional protection against the rigors of heavy travel. The case secures with bi-position butterfly latches, and features chrome ball corners, rubber feet and a spring loaded handle. It measures approximately 18” (W) x 13” (H) x 7” (D). The applicable subheading for the gun case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cases, with outer surface of sheeting of plastic. The rate of duty will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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