CBP Ruling N275555 — The tariff classification of a gun case from China

Tariff classification

Headings: 4202

Product description

Photos and merchandise specifications were submitted with your binding ruling request. A style number was not submitted for the sample. The subject merchandise is a gun case with an exterior surface constructed of non-extruded aluminum. The case has two side panels which fold together and a plastic carrying handle. The bottom interior is lined with polyester suede fabric and fitted with a center groove to accommodate one shotgun held in place by hook-and-loop straps. The upper interior contains a lidded, multiple storage compartment for use to hold various accessories (e.g., ammunition, cleaning kit, etc.). It is secured by two latches made of steel and plastic and a three number combination lock made of steel. It is designed to provide storage, protection, portability, and organization to a gun and its accessories during travel. A cotton canvas covering with open slots, which the handle fits through, is included with the case. The dimensions of the case are 36” (L) x 7” (W) x 6” (H).

Full text

N275555 June 1, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Mr. Bob Sanshuk C. H. Robinson International, Inc. 1501 N. Mittel Blvd Suite A Wood Dale, IL 60191 RE: The tariff classification of a gun case from China Dear Mr. Bob Sanshuk: In your letter dated April 20, 2016, you requested a tariff classification ruling on behalf of your client, SRS Innovations Inc. Photos and merchandise specifications were submitted with your binding ruling request. A style number was not submitted for the sample. The subject merchandise is a gun case with an exterior surface constructed of non-extruded aluminum. The case has two side panels which fold together and a plastic carrying handle. The bottom interior is lined with polyester suede fabric and fitted with a center groove to accommodate one shotgun held in place by hook-and-loop straps. The upper interior contains a lidded, multiple storage compartment for use to hold various accessories (e.g., ammunition, cleaning kit, etc.). It is secured by two latches made of steel and plastic and a three number combination lock made of steel. It is designed to provide storage, protection, portability, and organization to a gun and its accessories during travel. A cotton canvas covering with open slots, which the handle fits through, is included with the case. The dimensions of the case are 36” (L) x 7” (W) x 6” (H). The applicable subheading for the gun case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other cases and containers, 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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