The tariff classification of an unfinished rifle case component

N246876 October 30, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Brad Prososki Allen Company 525 Burbank Street Broomfield, CO 80020 RE: The tariff classification of an unfinished rifle case component Dear Mr. Prososki: In your letter dated September 21, 2013, you requested a tariff classification ruling. You submitted two samples of parts of a textile gun case. (You also submitted two completed cases for comparison purposes. All samples will be returned to you.) In your letter you refer to it as the outer body component for rifle cases. It is the outermost textile portion of the case, with the handles and external pockets sewn on. It is made of polyester woven fabric with a PVC coating on what will be the inner surface. It measures 54” in length; the width is 18” at the butt end, tapering to 9” at the muzzle end. You state that as imported, this item is “a flat limp piece of fabric that does not have any use.” The following steps are required to transform this item into a gun case: foam padding is sewn to the inner surface PVC side, to add structure and stability, as well as cushioning; a lining is laminated to the inner surface, covering the foam; the lining and outer portion are sewn together and trimmed; zippers are sewn on; a plastic cap with a simulated leather hanging loop is installed on the narrow end. Without these steps, the imported item does not have the essential character of the completed gun case. The applicable subheading for the unfinished rifle case component, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division