CBP Ruling N265343 — The tariff classification of a gun case from China

Tariff classification

Headings: 4202

Product description

You have submitted a sample, which we are returning to you. Item number #30259 is a gun case with an exterior surface of aluminum. The interior is fitted to secure up to four guns. It is designed to provide storage, protection, organization, and portability to the guns during travel. The case has a hinged door, a steel drawer in the interior, and appropriate holes for affixing the various parts that are in the included accessories package. The accessories package contains a handle, foam supports to secure four guns, steel twist latches with an eye for a padlock, a steel tray, a steel angle bracket to support the lid in a vertical position, plastic knobs, an adjustable steel support assembly for holding a spotting scope, rubber feet and assorted nuts and screws. The case measures approximately 16” (W) x 13” (H) x 10” (D).

CBP rationale

a spotting scope, rubber feet and assorted nuts and screws. The case measures approximately 16” (W) x 13” (H) x 10” (D). The applicable subheading for item #30259 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, other, other. The rate of duty will be 20 percent 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/.

Full text

N265343 June 22, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Theodore Werner Power Aisle, Inc. 193 West Hills Road Huntington Station, NY 11746 RE: The tariff classification of a gun case from China Dear Mr. Werner: In your letter dated June 3, 2015, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Item number #30259 is a gun case with an exterior surface of aluminum. The interior is fitted to secure up to four guns. It is designed to provide storage, protection, organization, and portability to the guns during travel. The case has a hinged door, a steel drawer in the interior, and appropriate holes for affixing the various parts that are in the included accessories package. The accessories package contains a handle, foam supports to secure four guns, steel twist latches with an eye for a padlock, a steel tray, a steel angle bracket to support the lid in a vertical position, plastic knobs, an adjustable steel support assembly for holding a spotting scope, rubber feet and assorted nuts and screws. The case measures approximately 16” (W) x 13” (H) x 10” (D). The applicable subheading for item #30259 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, other, other. The rate of duty will be 20 percent 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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