The tariff classification of a handgun rest and portable shooting bench from China

NY R02684 October 25, 2005 CLA-2-93:RR:NC:2:224 R02684 CATEGORY: Classification TARIFF NO.: 9305.10.2080; 9401.79.0035 Ms. Agnes M. Schaffer Norman G. Jensen, Inc. 3050 Metro Drive, Ste. 300 Minneapolis, MN 55425 RE: The tariff classification of a handgun rest and portable shooting bench from China Dear Ms. Schaffer: This letter replaces the ruling letter that we sent to you under file number R02560. The purpose of this replacement letter is to correct a clerical error that was made in NY R02560 dated September 16, 2005. The merchandise to be imported consists of a handgun rest (40875) and a portable shooting bench (40896). The handgun rest and portable shooting bench are both made of steel. They may be used for cleaning a gun, target shooting, or field use. The portable shooting bench has an attached table for cleaning or placing a gun stand on. The handgun rest is for sighting with a handgun; the rest has a “v” shaped bar in which to place the barrel of the handgun. The handgun rest is not designed to be freestanding on the floor, but rather should be used on a hard surface, such as a table. Pictures were submitted that depict each item. The applicable subheading for the portable shooting bench (40896) will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with metal frames: other, outdoor: other: other. The rate of duty will be free. The applicable subheading for the handgun rest (40875) will be 9305.10.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of articles of headings 9301 to 9304: of revolvers or pistols: of heading 9302…other. The rate of duty will be 4.2% ad valorem. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division