The tariff classification of a gun case from China

N070139 August 20, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Steven Money Phoenix International Freight Services 4659 World Parkway Circle St. Louis, MO 63134 RE: The tariff classification of a gun case from China Dear Mr. Money: In your letter dated July 20, 2009, you requested a tariff classification ruling on behalf of your client, Plano Molding Company. Your sample is being returned to you. Style 14110 is a gun case constructed with an outer surface of molded plastic and man-made textile material. The gun case is a composite good of which the essential character is imparted by the molded plastic. The gun case is designed to provide storage, protection, organization and portability to a gun. It has a nylon zipper closure along three sides and double webbed carrying handles. The interior of the case is padded and textile-lined. The case opens like a book. One side of the interior has a mesh zipper pocket and the other side has an expanding pocket with a hook-and-loop closure. It measures approximately 13” (W) x 9” (H) x 3.5” (D). The applicable subheading for style 14110 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