CLA-2-66:RR:NC:N3:351
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a walking stick from China
Dear Ms. Davidson:
In your letter dated Sept. 14, 2007, you requested a tariff classification ruling.
You submitted a collapsible walking stick, SKU# 10044005. It is made of aluminum alloy and folds into six sections, extending to 126 mm. It has a plastic grip handle that contains a small compass, an adjustable nylon strap, a rubber tip on the bottom, and a carrying case. This composite good will be classified as a walking stick. The sample which you submitted is being retained by this office.
The applicable subheading for the walking stick with the compass and carrying case will be 6602.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for walking sticks, seat-sticks, whips, riding crops, and the like. The rate of duty will be 4% 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division