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NY M86099




September 15, 2006

CLA-2-39:RR:NC:SP:221 M86099

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.30.5000

Ms. Kristine Ratajczek
Kolpin Powersports, Inc.
205 N. Depot Street
Fox Lake, WI 53933

RE: The tariff classification of the “Gun Boot IV” plastic bracket.

Dear Ms. Ratajczek:

In your letter dated August 21, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. The Gun Boot IV is a bracket designed to be mounted on an all-terrain vehicle for securing a gun case to the vehicle. The bracket measures approximately 24 inches in length and 5 ¾ inches at its greatest width and is made of high-density fiberglass reinforced polyethylene. The bracket is packaged with the screws and fittings required to mount it to a vehicle. These fittings and screws are classified with the bracket. As you requested, the sample will be returned.

The applicable subheading for the Gun Boot IV bracket will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem.

You did not state the country of origin. The rate of duty provided above is the rate applicable to this product when it is made in a country with which the United States has Normal Trade Relations. 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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