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NY N004776




January 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.30.5000

Ms. Kristine Ratajczek
Kolpin Powersports, Inc.
205 N. Depot Street, P.O. Box 107
Fox Lake, WI 53933

RE: The tariff classification of a gun case bracket from China.

Dear Ms. Ratajczek:

In your letter dated December 22, 2006, you requested a tariff classification ruling.

The bracket is used to attach a gun case to an all-terrain vehicle. The housing, bushing, knob and cap are made of glass-reinforced nylon plastic and the mounting plate is made of steel. According to the breakdown provided with your letter, the cost of the plastic components is almost 4 times the cost of the steel. The plastic components form the holder for the gun and it is the plastic components that impart the essential character.

The applicable subheading for the gun mounting 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.

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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