January 15, 2009 CBP Bulletin Notice on Classification of Certain Gun Case Liners

Proposed revocation of rulings; proposed revocation of treatment. CBP is proposing to revoke two rulings on the classification of certain gun case liners. Additionally, CBP proposes that this notice covers any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.

CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by February 14, 2009, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.

Gun case liners. The merchandise at issue in NY N015886 is identified as style SAM GBL. It is described as a gun case liner constructed with an outer surface of polyester textile material and is shaped to contain a rifle or shotgun. It is in two pieces that, when placed together, measure approximately 50.5 inches long by 10.5 inches wide at its widest point. The merchandise at issue in NY I89555 is described as an "impact liner." It consists of two sections and is wholly made-up of polyurethane foam covered on both sides with man-made textile materials of either nylon or polyester fibers. A rifle is placed in the liner, which is then placed in a hard plastic case.

For both items, when in use, the two sections that make up the "liner" are designed to be flush against each other but there is no mechanism for attaching the two pieces together (i.e. clips, ties, etc.). Hook and loop strips are attached to the ends of both pieces. The loop portion of the hook and loop strip are attached via an adhesive strip to the inside of a gun case. The hook portion of the hook and loop strip is sewn into the exterior of the liner. The merchandise is not equipped with a handle or strap.

CBP is proposing to issue HQ H019364 and H047256 in order to revoke NY N015886 and NY I89555 and determine that the gun case liners should be classified under HTS 6307.90.9889 as "other made up articles" rather than 4202.92.9026 as "gun cases."

CBP proposes this change as a correction based largely on the Explanatory Notes (ENs) and a prior ruling. The relevant part of EN 42.02 states that heading 4202 "covers only the articles specifically named therein and similar containers." With regards to cases similar to those listed eo nomine in heading 4202 the following guidance is provided:

The expression "similar containers" in the first part includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc.

With regards to the scope of heading 6307, EN 63.07 states that the heading excludes, among other articles, ''travel goods (suit-cases, rucksacks, etc.), shopping-bags, toilet cases, etc., and all similar containers of heading 4202."

Gun cases are designated eo nomine (by name) in heading 4202. However, the instant merchandise is a gun case liner, so it is not "of the same class or kind" as a gun case. The gun case liner is not designed for transportation of the contents, as it is not equipped with a handle or strap for transporting a gun. The gun case liner lacks a handle, organizational compartments or pockets, as well as a mechanism to attach both pieces of the liner indicating that it is not designed to organize, store, protect and carry a gun independently of a gun case. As such, it is not considered a "similar container" described by the terms of heading 4202.

HQ 963696, dated July 11, 2002, found that a "Gun Boot Skin," a two piece textile article designed to camouflage a gun case, is classified in heading 6307 because it was not a "gun case" or a "similar container" under heading 4202. In addition, HQ 961056, dated February 11, 1998, and HQ 959178, dated June 24, 2006 classified golf bag liners according to their constituent material because they were not considered golf bags of heading 4202.

CBP now proposes that, by application of GRI 1, the subject gun case liners are classified in HTS 6307.90.9889, which provides for: "Other made up articles, including dress patterns: Other: Other: Other, Other: Other."

Proposed: 6307.90.9889, 7%; Current: 4202.92.9026, 17.6%

January 15, 2009 CBP Bulletin (Vol. 43, No. 4) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/