CLA-2-95:RR:NC:2:224 K89695

Karl F. Krueger
Danzas AEI Intercontinental
2660 20th Street
Port Huron MI 48060

RE: The tariff classification of rifle sling and cheek pad from Vietnam.

Dear Mr. Krueger:

In your letter dated September 1, 2004, you requested a tariff classification ruling.

The merchandise consists of two items used in conjunction with firearms. The cheek pad is described as protective padding attached to the rifle stock with hook-and-loop straps. It is a two-sided flat vinyl covering that contains three flat foam pads.

The rifle sling is a nylon woven strap with metal fittings on ether end. It loops around the rifle barrel and stock and is held in place by fittings and hook-and-loop fasteners.

The applicable subheading for the cheek pad and the rifle sling will be 9305.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of articles of headings 9301 to 9304: other: other: other. The general rate of duty will be 2.9 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division