United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F86237 - NY F86313 > NY F86245

Previous Ruling Next Ruling
NY F86245

May 4, 2000

CLA-2-93:RR:NC:2:224 F86245


TARIFF NO.: 9305.29.5000

Tim Parsons
Parsons Trading
5 Thunderbird Drive
Novato, CA 94949-5883

RE: The tariff classification of a Butt Stock Guard from China.

Dear Mr. Parsons:

In your letter dated April 12, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on an item called a Butt Stock Guard. The product is an open ended, tapered cylinder of elastic that is tailored to fit over the stock of a rifle or shotgun. The item is about 6 inches in length, however different models are available with a slight adjustment in size while keeping the proportions the same. The Butt Stock Guard is constructed of woven nylon or polyester elastic. The product is designed to protect the stock on a rifle against nicks and scratches that are caused while hunting outdoors. The Butt Stock Guard also has a shell organizer on its outer portion. Regardless of the construction or the material composition of this particular type of item, it is still considered an accessory to a rifle. The sample will be returned, as requested.

The applicable subheading for the Butt Stock Guard will be 9305.29.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories of articles of headings 9301 to 9304: Of rifles: Other.” The rate of duty will be free.

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 212-637-7015.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: