CLA-2-42:RR:NC:N3:341
Karl F. Krueger
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of fly fishing box. Correction to Ruling Number N007882
Dear Mr. Krueger:
This replaces Ruling Number N007882, dated April 5, 2007, which you state contained a typographical error. In your previous letter, you mistakenly proposed classification under heading 6814.10.0000, Harmonized Tariff Schedule of the United States (HTSUS). You state in your letter, dated April 13, 2007, that you intended to suggest classification as 6815.10.000, HTSUS or 6815.99.4000, HTSUS. A complete corrected ruling follows.
The sample submitted is a fishing fly box. The fly box is molded and constructed of carbon fiber material. The fly box has urethane inserts glued to the inside bottom and the inside of the lid. The fly box has a metal hinge and is held closed by four small magnets. Fly fishing boxes such as this one are essential to the sport of fly fishing and specifically designed, manufactured, marketed, distributed, and purchased to allow a fly fisherman to conveniently and quickly change flies while fishing. The fly box measures approximately 5” (W) X 3.5” (H) X 1.5” (D).
You suggest classification for the fishing fly box under heading 6815.10.0000 HTSUS, which provides for non-electrical articles of graphite or other carbon. You have also suggested 6815.99.4000, HTSUS, which provides for articles…of other mineral substances...not elsewhere specified or included: other articles: other: other. The fishing fly box provides the useful functions of storage, protection, organization and portability. These useful functions have a value greater than an article of 6815.10.1000 or 6815.99.4000, HTSUS. Heading 4202, HTSUS, is the most specific, and most appropriate, provision for the fishing fly box.
The applicable subheading for the fishing fly box will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, 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