CLA-2-95:OT:RR:NC:N4:424
Ms. Carol Morroccoli
Imperial International
Div. of H. Betti Industries, Inc.
303 Paterson Plank Road
Carlstadt, NJ 07072
RE: The tariff classification of a cue stick and case, and an empty cue stick case from China
Dear Ms. Morroccoli:
In your letter dated November 8, 2010 you requested a tariff classification ruling.
Samples of a pool cue stick in a hard-sided case and an empty soft-sided cue stick case were received with your inquiry. The hard-sided case with the included cue stick is designated as item # 15-7326. The hard-sided vinyl case is equipped with a top zippered opening, an attached outside zipper case in the top portion, two fitted inside tubes for cue sticks and an adjustable webbing strap for easy carrying. Containers specially shaped to contain a specific article, suitable for long term use and presented with the article for which they are intended are classified with such articles when of a kind normally sold therewith. The cue case will be classified with the cue stick. The vinyl soft-sided cue stick case is identified as item # 15-117. It has a zippered opening on top, a side handle for portability, an inside textile compartment for cue sticks and a slot on the outside for a name tag. However it is not imported with a cue stick nor is it specially fitted. The samples will be returned, as requested.
The applicable subheading for the pool cue stick in the hard-sided case will be 9504.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for arcade, table or parlor games…: Articles and accessories for billiards of all kinds: Other, including parts and accessories.” The rate of duty is free.
The applicable subheading for the soft-sided cue stick case will be 4202.92.4500, HTSUS, which provides for “Trunks, suitcases…sports bags…and similar containers: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” The rate of duty will be 20% 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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division