CLA-2-N026477:OT:RR:NC:N3:341
Karl F. Krueger
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of fishing rod case from China
Dear Mr. Krueger:
In your letter dated April 10, 2008 on behalf of The Orvis Company, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The sample was submitted without a style number. It is a tubular fishing rod case constructed with an outer surface of sprayed-on polyurethane (PU) plastic. The fishing rod case is a specially shaped and fitted container designed to organize, store, protect and transport fishing rods and accompanying fishing equipment. The case secures with a screw-on cap. There is a rubber disk on the inside of the cap that acts as a seal to keep water out when the case is secured. It measures approximately 28” (L) x 2.25” in diameter.
In your letter, you suggest classification under subheading 6815.10.000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for: nonelectrical articles of graphite or other carbon. The fishing rod case is a container similar to the articles designated in the first half of heading 4202, Harmonized Tariff Schedule of the United States (HTSUS). It is more specifically provided within that heading and thus is appropriate classified therein.
You have also inquired whether the use of the proposed sticker indicating the country of origin is sufficient. The sticker is transparent in color; round in shape with a diameter less than one half inch in diameter, and has white letters that are less than 1/16 of an inch in height. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The proposed sticker does not satisfy the requirements of section 304. It is recommended that the label be of a more permanent nature and the print be in a contrasting color (for example black). Additionally, we recommend that the letters be at least 1/8 of an inch in height.
The applicable subheading for the fishing rod case will be 4202.99.9000, HTSUS, which provides, in part, for other bags and containers, other, other, other. The rate of duty will be 20 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 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division