CLA-2-42:OT:RR:NC:N4:441

Monte Combs
Szco Supplies Inc.
P.O. Box 6353
2713 Merchant Drive
Baltimore, MD 21230

RE: The tariff classification of a gun case from Pakistan

Dear Mr. Combs:

In your letter dated March 10, 2014, you requested a tariff classification ruling. Samples were not submitted.

The merchandise depicted in the photograph you have provided is a gun case. You state in your letter that it is constructed of genuine suede leather. The case is available in three lengths: 40 inches, 53 inches, and 60 inches. Each case is designed to provide storage, protection, and portability to one gun.

The applicable subheading for the leather gun case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of leather, other. The rate of duty will be 4.5 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 [email protected].

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division