The tariff classification of a Stock Guard from China.

NY F84442 March 24, 2000 CLA-2-93:RR:NC:2:224 F84442 CATEGORY: Classification TARIFF NO.: 9305.29.5000 Tim Parsons Parsons Trading 5 Thunderbird Drive Novato, CA 94949-5883 RE: The tariff classification of a Stock Guard from China. Dear Mr. Parsons: In your letter dated February 14, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item called the Stock Guard. The product is an open-ended, tapered cylinder of neoprene rubber that is tailored to fit over the stock of a rifle. The item is about 9 inches in length, however different models are available with a slight adjustment in size while keeping the proportions the same. The Stock Guard is constructed of neoprene rubber with a nylon or polyester jersey fabric laminated to the outer shell. The product is designed to protect the stock on a rifle against nicks or scratches that are caused while hunting outdoors. The sample will be returned, as requested. The applicable subheading for the 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division