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NY A88390




October 18, 1996

CLA-2-42:RR:NC:WA:341 A88390

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9040; 4202.91.0090

Ms. Barbara Klausman
James J. Boyle & Company
Air & Ocean Import & Export
7505 N.E. Ambassador Place, #B
Portland, OR 97220

RE: The tariff classification of gun carrying cases from China.

Dear Ms. Klausman:

In your letter dated September 27, 1996, on behalf of The Lange Co., you requested a tariff classification ruling gun carrying cases.

The articles submitted are specially designed gun carrying cases which are designed to give the appearance of either a zippered business planner or a waist bag. Neither item is a functional planner nor waist bag. Each is fitted to contain a gun within a separate holster. The containers will be manufactured of either a polyvinyl (PVC) or leather exterior and the holsters will be of nylon. The interior of the containers are lined with the soft loop portion of a hook and loop fastener. The exterior sides of the holsters are sewn with strips of the hook material. Each container has an elastic loop in which the gun clip is inserted. For classification purposes the items are considered to be a composite and will be classified accordingly.

The applicable subheading for the gun carrying cases of PVC (with holsters) as a composite will be 4202.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases..., gun cases, holsters and similar containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 19.5 percent ad valorem.

The applicable subheading for the gun carrying cases of leather (with holsters) as a composite will be 4202.91.0090, HTS, which provides for trunks, suitcases..., gun cases, holsters and similar containers, other, with outer surface of leather, of composition leather or of patent leather, other. The duty rate will be 5.9 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 212-466-5893.

Sincerely,

Roger J. Silvestri
Director

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