CLA-2-95:RR:NC:2:224 D81290
Lawrence R. Pilon
Hodes & Pilon
22 North Dearborn Street, Suite 2204
Chicago IL 60602-3109
RE: The tariff classification of hunting blinds from Canada.
Dear Mr Pilon:
In your letter dated June 17, 1998, you requested a tariff
classification ruling on behalf of Game Tracker, Inc.
The merchandise consists of a hunting blind identified as
the Game Tracker "pop-up Blind," model 9708, made of 100%
polyester with a spring steel frame that folds to a 24" diameter
by 3" thick disk. The blind measures 57"L x 57"W x 64"H in a set
up condition. It has a D-style zippered door and three "window"
openings with zippers.
It is our position the subject hunting blind has been designed
and manufactured with a single purpose in mind - to meet the
concealment needs of gun hunters - and is made to specifications
which particularly adapt it to that end. It is not substantially
serviceable for any other purpose. Consequently, we believe the
tariff provision for hunting equipment in heading 9506 of the
tariff schedules most accurately addresses this merchandise.
The applicable subheading for the Game Tracker pop-up Blind,
model 9708, will be 9507.90.8000, Harmonized Tariff Schedule of
the United States (HTS), which provides for "Fishing rods, fish
hooks and other line fishing tackle; fish landing nets, butterfly
nets and similar nets; decoy birds' ... and similar hunting or
shooting equipment; parts and accessories thereof: Other: Other."
The general rate of duty will be 9 percent ad valorem.
This ruling is being issued under the provisions of Section
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 Tom McKenna at
212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division