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NY K82654

February 5, 2004
CLA-2-42:RR:NC:TA:341 K82654


TARIFF NO.: 4202.92.9026

Mr. Shannon Blaschke
Tandy Brands Outdoors
208 Industrial Loop
Yoakum, TX 77995-0761

RE: The tariff classification of a rifle carrying case from Taiwan.

Dear Mr. Blaschke:

In your undated letter, received in this office January 29, 2004, you requested a classification ruling for a rifle carrying case.

The sample submitted is identified as a “Gun Protector”. No style number was submitted. The item is a specially shaped and fitted case designed to provide, storage, protection and portability for a gun. It is manufactured of neoprene wholly covered on the exterior surface with polyester camouflage man-made textile material. It measures approximately 41”(L) x 9”(W) and has a webbed top-carrying handle.

In your letter you suggested classification under subheading 6307.90.9889, HTSUSA, which provides for other made up articles of textile, other. However, the gun case is of a kind eo nomine provided for in HTS 4202, and is more specifically provided for in that heading. Such goods are excluded from heading 6307 by legal note.

The applicable subheading for the rifle case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases... gun cases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.

HTS 4202.92.9026 falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are not currently subject to quota and the requirement of a visa.

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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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