CLA-2-93:OT:RR:NC:N1:103
Rhonda McClintic
Academy Sports + Outdoors
1800 North Mason Rd.
Katy, TX 77449
RE: The tariff classification of shooting bags from Cambodia
Dear Ms. McClintic:
In your letter dated August 31, 2022, you requested a tariff classification ruling.
The first item under consideration is the Redfield Blind Window Bag Rest, item 175758. Each bag measures 6 inches (W) by 5 inches (H) by 2.5 inches (D) and is made of 600-denier polyester, a high-density foam. The bag features a tricot lining, an easy-grip rubberized zipper pull, and a D-ring. Each bag is designed to drape over a blind window and features a notch cutout where a firearm can rest, providing added support. You state the item is most commonly used with long guns and is imported filled with either ground corn cobs or ground walnuts.
The second item under consideration is the Redfield Combo Pack Rest, item 175785, and consists of two bags: a larger front bag that measures 8.5 inches (W) by 10 inches (H) by 7.5 inches (D), and a smaller rear bag that measures 5 inches (W) by 5 inches (H) by 4.5 inches (D). Both bags are made of 600-denier polyester, a high-density foam. They feature a tricot lining, an easy-grip rubberized zipper pull, and a D-ring. Both the front and rear bags feature a notch cutout where a firearm can rest, providing barrel and stock support, and can be used on any surface. You state the item is most commonly used with long guns and is imported filled with either ground corn cobs or ground walnuts.
The third item under consideration is the Redfield Extreme Shooting Bag, item 175786. Each bag measures 9 inches (W) by 9 inches (H) by 12 inches (D) and is made of 600-denier polyester, a high-density foam. The bag features a tricot lining, an easy-grip rubberized zipper pull, and a D-ring. The item can be positioned to accommodate multiple shooting positions, placed on a variety of surfaces, and features multiple notch cutouts where a firearm can rest, providing added support. A self-tightening surface helps grip the firearm to reduce felt recoil while a nonslip surface protects the finish on the firearm. You state the item is most commonly used with long guns and is imported filled with either ground corn cobs or ground walnuts.
The applicable subheading for the Redfield Blind Window Bag Rest, item 175758, the Redfield Combo Pack Rest, item 175785, and the Redfield Extreme Shooting Bag, item 175786 will be 9305.20.8060, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Parts and accessories of articles of headings 9301 to 9304: Of shotguns or rifles of heading 9303: Other: Other: Of rifles.” The rate of duty will be free.
With respect to the Redfield Long Range Precision Shooting Bag and Redfield Rear Squeeze Shooting Bag, we are unable to provide a ruling without samples, descriptive marketing material, and retail packaging. Once you are able to procure the above items, you may submit a new request.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division