CLA-2-N043857:OT:RR:E:NC:N3:341
Justin B. Marx
Cabela’s Inc.
One Cabela Drive
Sidney, NE 69160
RE: The tariff classification of an archery case from China
Dear Ms. Marx:
In your letter dated November 3, 2007 you requested a tariff classification ruling.
A sample of the item you referred to as 22-9453 and 228731 was not provided. Photographs were provided in lieu of samples. In a telephone conversation with this office, you stated it was an archery case constructed of a medium density fiberboard and covered on the outer surface with a sheeting of plastic. The case is designed to provide storage, protection, portability, and organization to archery equipment, such a bow, and arrows, etc. It has steel or aluminum reinforced corners for protection, as well as, steel latches for closure. The case has a molded plastic carrying handle and measures approximately 13” (W) x 53” (L) x 4” (D).
In your letter, you suggest classification in subheading 7606.11.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm, rectangular (including square), of aluminum, not alloyed, not clad, with a thickness of 6.3 mm or less. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The archery case is more specifically classified under subheading 4202.92.4500, HTSUS.
The applicable subheading for the archery case will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags with outer surface of sheeting of plastic or of textile materials, other. The applicable rate of duty is 20 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division