The tariff classification of a gun cleaning kit including brushes and mops from China

N206317 March 26, 2012 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Patricia Robbins Applicator International 235 Big Ridge Drive East Stroudsburg, PA 18301-9379 RE: The tariff classification of a gun cleaning kit including brushes and mops from China Dear Ms. Robbins: In your letter dated February 21, 2012, you requested a tariff classification ruling. The submitted sample is identified as a Gun/Rifle Cleaning Kit. This item contains components that fit “the majority of all shotguns, rifles and pistols.” It consists of 10 brass wire brushes that respectively fit 12-gauge, 20-gauge, 410-gauge, 45 caliber, 40 caliber, 357/38 caliber/9mm, 30 caliber, 270 caliber, 22caliber, and 17 caliber guns. The kit also consists of 5 wool mops that respectively fit 12 gauge, 20 gauge, 410 gauge, 357/38 caliber/9mm, and 22 caliber guns. Guns are not included. Also included are 3 solid brass rods for shotguns, three solid brass rods for rifles/pistols, a universal handle, and universal handle adaptors that respectively facilitate the attachment of any of the included rods to the handle when in use. The kit contains two solid brass adaptors to respectively facilitate the attachment of any of the included brushes or mops to one of the included rods and 2 plastic slotted tips. Also included is a clear plastic bag that contains 50 cleaning swabs that each measures approximately 3” by 3”. All of the items are fitted into a tray insert, which in turn, is fitted into a wooden storage case that measures approximately 12” x 7¾” x 1¾” in height. As you have requested, the sample will be returned to you. You have stated that a kit with an aluminum case is available as well. The rods in that case are also made of aluminum but all of the other components of that kit are exactly the same as the components in the instant kit. Assuming that the aluminum case has the same measurements as the submitted wood case, both referenced items are considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. It is the opinion of this office that the brushes and mops provide both referenced Gun/Rifle Cleaning kits with the essential character within the meaning of GRI 3(b). The applicable subheading for the Gun/Rifle Cleaning Kit will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…brushes…mops…: other: other…other. The rate of duty will be 2.8 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division