CLA-2-93:RR:NC:2:224 K83578
Andrew D. Lowe
Fishspearit, Inc.
500 SW 75th Ave.
Bell, FL
RE: The tariff classification of a fish spear from Taiwan.
Dear Mr. Lowe:
In your letter dated February 9, 2004, you requested a tariff classification ruling.
The merchandise is described as a Foldspear™, a folding pole spear used by snorkelers and scuba divers when fishing underwater. The one-piece design is constructed of anodized aluminum and stainless steel and has a rubber band at one end and a 6mm-threaded tip at the other end. This pole spear comes with a canvas pouch.
The applicable subheading for the Foldspear™ will be 9307.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor.” The rate of duty will be 2.7 percent ad valorem.
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division