CLA-2-90:RR:NC:N1:105 K87168
Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corp.
P.O. Box 10001
Dallas, TX 75031-0001
RE: The tariff classification of a Portable Fish Finder from China
Dear Ms. Hubbard:
In your letter dated June 9, 2004, you requested a tariff classification ruling.
“The JC Penney Lot Number is 808-0422. This device is used to find schools of fish. It is water resistant and houses multiple functions including depth and fish reading from 3 feet to 80 feet. It has a LCD screen and digital fish depth scale. It runs on 4 AA batteries.
Based on binding number NY I86977 a similar item, JCPPC believes the classification for this Fish Finder is Harmonized Tariff Number 9014.80.2000 at 3.2% ad valorem.”
The sample is permanently labeled Portable Fish-Finder DF 46.
You do not explain how it works, but we will assume that, similar to the item in the cited I86977, the yellow plastic “doughnut” is a float and the black plastic component at the far end of the cable from the display is a SONAR transponder.
We agree that the applicable subheading for the DF 46 will be 9014.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ships’ Logs and Depth-Sounding Apparatus. The rate of duty will be 3.2 percent ad valorem.
The sample is being returned to you in a separate mailing.
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