The tariff classification of a gun case from China

N069998 August 20, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Steven Money Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134 RE: The tariff classification of a gun case from China Dear Mr. Money: In your letter dated July 20, 2009, you requested a tariff classification ruling on behalf of your client, Plano Molding Company. Your sample will be returned to you. Style 709001 is a gun case constructed with an outer surface of man-made textile material. The case is designed to provide, storage, protection and portability to a single gun. The interior of the case is textile-lined and padded which provided added protection to the gun. It secures with a nylon zipper closure and measures approximately 5.5” (W) x 10” (L) x 1.0” The applicable subheading for style 709001 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. 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