CLA-2-44:OT:RR:NC:N4:234

Mr. Gang He
SHLA Group, Inc.
615 Hawaii Avenue
Torrance, CA 90503

RE: The tariff classification of yard stick from China

Dear Mr. He:

In your letter dated June 30, 2015, on behalf of your client Lowe’s, you requested a tariff classification ruling. A photograph of the sample was submitted for our review.

Item # LYS-3 is a one yard wooden stick. The yard stick is used as a ruler for measurement. The wooden yard stick will be imported with the Lowe’s company logo imprinted on it. The yard stick will be sold exclusively to Lowe’s Inc.

The applicable subheading for the LYS-3 will be 4417.00.8090, HTS, which provides for other (than certain enumerated) tools and tool bodies, of wood. The rate of duty will be 5.1 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 Albert Gamble at albert.gamble@ cbp.dhs.gov.

Sincerely,


Gwenn Klein Kirschner
Director
National Commodity Specialist Division