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HQ 956141




October 7, 1994

CLA-2 CO:R:C:T 956141 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000

William J. LeClair
Trans-Border Customs Service
One Trans-Border Drive
P.O. Box 800
Champlain, New York 12919

RE: Modification of HRL 083072 and NYRL 826246; classification of a molded plastic case for carrying and storing an archery bow with accessories

Dear Mr. LeClair:

It has come to our attention that Headquarters Ruling Letter (HRL) 083072, dated June 21, 1989, should be modified. It classified a molded plastic case for carrying an archery bow and accessories under subheading 4202.12.2090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). As set forth below, the proper classification for this article is subheading 4202.99.9000, HTSUSA. In view of the fact that HRL 083072 modified an earlier Customs ruling, New York Ruling Letter (NYRL) 826246, dated December 18, 1987, that ruling also should be modified.

FACTS:

The merchandise at issue was described in HRL 083072 as "a plastic case manufactured to house a bow and related equipment . . . made of high impact resistant ABS plastics." We understand the articles housed in the case to be an archery bow with accessories. We further understand the case to be specially shaped or fitted to house the bow and accessories. The ruling stated the following: "We have determined that the correct classification of this merchandise is under subheading 4202.12.2090 as a container similar to gun cases and musical instrument cases with an outer surface of plastics."

In NYRL 826246, the archery bow case was classified in subheading 4202.92.4500, HTSUSA.

ISSUE:

What is the proper classification for the subject molded plastic archery bow case?

LAW AND ANALYSIS:

Subheading 4202.12.20, HTSUSA, provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: with outer surface of plastics or of textile materials: with outer surface of plastics . . . " Any article classified under subheading 4202.12.20, HTSUSA, must be one of the named articles or a similar article. The archery bow case at issue is not similar to these named articles. Consequently, it cannot be classified in subheading 4202.12.2090, HTSUSA (4202.12.2085 in the current tariff), as it was in HRL 083072.

In HRL 083072, as quoted above, we found that the archery bow case is similar to gun cases and musical instrument cases. We agree with this finding. However, such cases are classifiable under subheading 4202.99.9000, HTSUSA, which, as an "other" provision, covers cases named in the first part of the heading (prior to the semicolon) that are not specifically provided for elsewhere under the heading, and similar cases, that are made of molded plastic.

HOLDING:

The molded plastic archery bow case at issue is classifiable in subheading 4202.99.9000, HTSUSA, as a molded plastic carrying and storage case that is similar to a gun case or musical instrument case. The applicable duty rate is 20% ad valorem.

Accordingly, HRL 083072 and NYRL 826246 are hereby modified to reflect the above classification.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

Sincerely,

John Durant, Director

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