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NY M84996

July 18, 2006

CLA-2-93:RR:NC:2:224 M84996


TARIFF NO.: 9305.29.5000; 9507.90.8000; 4202.92.9026

Juwan Dobbins
Kolpin Outdoors, Inc.
205 N. Depot Street
PO Box 107
Fox Lake WI 53933

RE: The tariff classification of gun accessories and hunting equipment from China.

Dear Mr. Dobbins:

In your letter dated July 7, 2006, on behalf of Kolpin Outdoors, Inc., you requested a tariff classification ruling.

The merchandise in question consists of five items: a plastic gun mount with front rest used for shotgun or rifle setting, identified as style SAM1; a neoprene gun sling designed for use with shotguns or rifles, style SAM3; a polyester goose flag made with a fiberglass handle used to attract various fowls, style SAM2; a polyester woven nylon floating game strap designed to harvest game birds, style SAM4; and, a 100 percent polyester woven gun case with full length coil zipper, style SAM5. The samples will be returned at your request.

The applicable subheading for the SAM1 gun mount and SAM3 gun sling will be 9305.29.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of articles of headings 9301 to 9304: of shotguns or rifles of heading 9303: Other: Other.” The rate of duty will be free.

The applicable subheading for the SAM2 goose flag and the SAM4 floating game strap will be 9507.90.8000, HTSUS, which provides for “Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting equipment; parts and accessories thereof: Other: Other, including parts and accessories.” The rate of duty will be 9 percent ad valorem.

The applicable subheading for the SAM5 polyester gun case will be 4202.92.9026, HTSUS, which provides for other containers or cases, other, with outer surface of textile materials, of man-made textile materials. The rate of duty is 17.6 percent ad valorem.

HTSUS provision 4202.92.9026 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 http://www.usitc.gov/tata/hts/.

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.


Robert B. Swierupski

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