Classification of a Textile Rifle Sock

HQ 966291 May 7, 2003 CLA-2 RR:CR:TE 966291 ksh CATEGORY: Classification TARIFF NO.: 6307.90.9889 John B. Pellegrini, Esquire Ross & Hardies 65 East 55th Street New York, New York 10022-3219 RE: Classification of a Textile Rifle Sock Dear Mr. Pellegrini: This is in reply to your letter dated February 5, 2003, in which you requested a ruling regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a certain textile rifle sock. Your request for classification was forwarded to Customs Headquarters and upon review by the Office of Regulations and Rulings, the subject merchandise is classified in heading 6307, HTUSA, for the reasons set forth below. A sample was submitted to this office for examination, and is being returned to you, as requested. FACTS: The article under consideration is described as Style No. 886428-119, a rifle sock of textile materials. The merchandise is a tubular knit sheath approximately 55 inches in length and four inches in width. The fabric is a 55/45 percent cotton/polyester blend. One end is closed and the other has a rib knit cuff with a drawstring closure. We are advised that the article is used to protect a rifle or shotgun from dust, dirt, moisture and scratches when not in use. The bag is not primarily designed to carry the rifle or shotgun. ISSUE: Whether the subject merchandise is properly classified under heading 6307, HTSUSA, as an other made up textile article. LAW AND ANALYSIS: Headquarters Ruling Letter (HQ) 965622, dated November 1, 2002 (copy enclosed), addresses Customs position on the classification of textile rifle socks substantially similar to the one under consideration. Accordingly, we incorporate the LAW AND ANALYSIS section of that ruling in this decision, as it is dispositive of the issue you have raised. Thus, the merchandise at issue is classified in subheading 6307.90.9889, HTSUSA, as other made up articles, including dress patterns: other: other: other, other: other. HOLDING: The subject rifle sock, identified by Style No. 886428-119, is classified under subheading 6307.90.9889, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other, Other: Other.” The general column one rate of duty is 7 percent ad valorem. Sincerely, Myles B. Harmon, Director Commercial Rulings Division Enclosure