CLA-2-95:RR:E:NC:2:224
Ms. Tracy Ferland
Exel Sports
133 Elm Street
Winooski, VT 05404
RE: The tariff classification of walking poles from China
Dear Ms. Ferland:
In your letter dated September 7, 2007, you requested a tariff classification ruling.
You are requesting the tariff classification on items that are identified as Walking Poles, which are constructed of carbon fiber and a fiberglass shaft. Attached to the shaft are a grip and a strap. Accessories include a basket, steel tip and rubber tip. The poles are designed as general fitness tools and are used when hiking, speed walking or when skating on roller blades.
The applicable subheading for the Walking Poles will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…Other: Other, Other. The rate of duty will be 4 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 Thomas McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division