The tariff classification of a soft-side container for a rifle from China

NY I89555 December 31, 2002 CLA-2-42:RR:NC:3:341 I89555 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Tim Parsons C/o Parsons Trading 5 Thunderbird Drive Novato, CA 94949-5883 RE: The tariff classification of a soft-side container for a rifle from China Dear Mr. Parsons: In your letter dated December 13th, 2002 you requested a tariff classification ruling. The submitted sample is a soft-sided container designed to contain a rifle. You have identified the sample as the “Impact Liner”. It consists of two sections intended to hold the rifle butt and muzzle ends. The container is wholly made-up of polyurethane foam that is wholly covered on both sides with man-made textile materials of either nylon or polyester fibers. The rifle is placed within the soft-sided cover and both are placed within a rifle case identified as either the “Gun Boot III” or “Gun Boot IV”. The “Gun Boot” is a carrying case for a rifle wholly made up of molded polyethylene plastics and is lined on the interior with a plush pile fabric. The “Gun Boot” is designed to provide storage, protection, organization and portability for the rifle and is of a kind classified in heading 4202, HTSUSA. Although the sample submitted is said to be a lining for the “Gun Boot”, it is designed to be removable and similarly use as a container designed to provide the same storage, protection, organization and portability for the rifle. The sample will be returned as requested. The applicable subheading for the “Impact Liner” will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…of man-made fibers. The rate of duty will be 18.1 percent ad valorem. The rate of duty for such goods effective January 1st, 2003 will be 17.8 percent ad valorem. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division