CLA-2-90:OT:RR:NC:N4:405
Jacqueline Simpson
JAV International 500 Ocean Avenue East Rockaway, NY 11518
RE: The tariff classification of a Snap Shot Ruler from China
Dear Ms. Simpson:
In your letter dated December 10, 2009, on behalf of Shore Land Outdoors, you requested a tariff classification ruling. A sample was provided.
You describe the sample as a Snap Shot Ruler used for measuring fish caught during recreational fishing excursions. You state that the item is made of high quality vinyl and printed with oversized numbers.
It has attachments at both ends so that the top and bottom can be secured to a wall so it is not for use in the hand. It will routinely appear as the background in photographs of a fish that was caught as evidence of its size. The markings are from 1 to 40 inches.
The applicable subheading for the Snap Shot Ruler will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90. The rate of duty will be 1.7%.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division