The tariff classification of an aluminum gun case from China

N062086 June 23, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Steven Money Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134 RE: The tariff classification of an aluminum gun case from China Dear Mr. Money: In your letter dated May 19, 2009, you requested a tariff classification ruling on behalf of your client, Plano Molding Company. Your sample will be returned as requested. Style 1418 is a gun case with an exterior surface of aluminum. The interior is fitted with "egg crate" foam which secures up to four guns when the case is closed and locked. It is also designed to provide storage, protection, portability, and organization to the guns during travel. The case has a single carrying handle of molded plastic and dual latches with key locks. It measures approximately 18” (W) x 13” (H) x 4.5” (D). The applicable subheading for style 1418 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, other, other. The rate of duty will be 20 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division