The tariff classification of a gun case with outer surface of cotton fabric from Italy

PD B87705 August 20, 1997 CLA-2-42 SE:C:D G02 B87705 CATEGORY: Classification TARIFF NO.: 4202.92.6000 Spencer Hutchins AKA International, Inc. 2601 Elliott Avenue-Suite 3167 Seattle, Washington 98121 RE: The tariff classification of a gun case with outer surface of cotton fabric from Italy Dear Mr. Hutchins: In your letter dated July 22, 1997 you requested a tariff classification ruling on behalf of your client, Cabela's Incorporated. The item which Cabela's Inc. intends to import is a cotton fabric covered gun case (item #22-2037) having a rigid frame and a felt lined interior which has been divided to hold the various pieces of a shotgun and accompanying equipment. The case has a leather covered carry handle and two suitcase type metal latches with key locks as well as a leather strap and buckle to further secure the case in the closed position. The applicable subheading for the gun case will be 4202.92.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, ... gun cases, ... and similar containers, other, with outer surface of textile materials, other, of cotton. The rate of duty will be 6.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). In accordance with your request the sample is being returned under separate cover. 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. Sincerely, Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson Supervisory Import Specialist