The tariff classification of a shotgun shell holder from Hong Kong.

NY H81027 May 18, 2001 CLA-2-93:RR:NC:2:224 H81027 CATEGORY: Classification TARIFF NO.: 9305.29.2000 Randy R. McIntyre The Sports Products 2876 Armstrong Drive Lake Orion, MI 48360 RE: The tariff classification of a shotgun shell holder from Hong Kong. Dear Mr. McIntyre: In your letter dated May 4, 2001, you requested a ruling on tariff classification. You are requesting the tariff classification on a shotgun shell holder that was one of the items addressed in NY G88612, a binding ruling issued by this office, dated April 5, 2001. The model number for the shotgun shell holder was incorrectly typed by your office in that previous ruling request, therefore the instant ruling will address the classification on the correct model number: 801651. Model 801651 is constructed of 100 % elastic material and is placed on the stock of a shotgun. This particular shell holder is stretched over the gun butt and slid to the stock. The item serves to hold additional shells while in the field. A sample was submitted with the previous ruling request (NY G88612 of April 5, 2001). It was not necessary for this office to view the sample again since it is exactly the same as before. The applicable subheading for this product, model number 801651, the shotgun shell holder will be 9305.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories of articles of headings 9301 to 9304: Of shotguns or rifles of heading 9303: Other: Of shotguns, including shotgun-rifle combinations: Other.” The general 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.). 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