CLA-2-94:RR:NC:SP:233 R02560

Ms. Aggie Schaffer
Norman G. Jensen, Inc.
3050 Metro Dr., Ste. 300
Minneapolis, MN 55425

RE: The tariff classification of a handgun rest and a portable shooting bench from China.

Dear Ms. Schaffer:

In your letter dated September 13, 2005, you requested a tariff classification ruling.

The merchandise to be imported consists of a handgun rest (40875) and a portable shooting bench (40896). The handgun rest and portable shooting bench are made of steel. They are used for cleaning, target shooting or field use. The rest has a “V” shaped bar to hold the gun steady and the bench has a table attached for cleaning or placing a gun stand on. Both items are designed to stand on the ground and have a seat attached. You have submitted a picture depicting both items.

The applicable subheading for the handgun rest and the portable shooting bench will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: Other: Other.” The rate of duty will be Free.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski
National Commodity
Specialist Division