CLA-2-76:RR:NC:N1:113 G89340

Ms. Kerrie L. Goodyear
Global Fairways
6680 Brandt St., Ste. 100
Romulus, MI 48174

RE: The tariff classification of two gun safes from China

Dear Ms. Goodyear:

In your letter dated March 27, 2001, you requested a tariff classification ruling.

The merchandise is two styles of portable gun safe (item numbers SGS-1124R and SGS-1125R). Both are rectangular, foam-lined, aluminum cases with carry handles. Each case has 2 combination locks and 2 traditional locks. Item number SGS-1125R is a heavier model and features mylar wheels.

The applicable subheading for the gun safes will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The rate of duty will be 2.5 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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division