CLA-2-40:S:N:N3:119 890705
Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box 3549
Blaine, WA 98231
RE: The tariff classification of the "Power Thumb" from Canada
Dear Mr. Vander Yacht:
In your letter dated September 15, 1993 you requested a tariff
classification ruling on behalf of Craig Larson, Nanaimo, BC,
Canada.
The "Power Thumb" is a protective sheath for the thumb made of synthetic
rubber. It is used to prevent soreness of the thumb from playing video
games.
The applicable subheading for the "Power Thumb" will be 4014.90.5000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
hygienic or pharmaceutical articles... of vulcanized rubber other than hard
rubber... other. The duty rate will be 4.2 percent.
Goods classifiable under subheading 4014.90.5000, HTS, which have
originated in the territory of Canada, will be entitled to a 2.1 percent
rate of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport