CLA-2-95:OT:RR:NC:N4:424
Ms. Rosemary Avondet
Harmonized Customs Brokers Inc.
221 Sheridan Avenue
Inwood, NY 11096
RE: The tariff classification of a 4-Arm Umbrella Rig from China
Dear Ms. Avondet:
In your letter submitted March 26, 2019, you requested a tariff classification ruling on behalf of your client, Don Larubbio, dba Olde Salt.
Photographs and a sample of the 4-Arm Umbrella Rig, no product number as of yet, were submitted with your inquiry. The product at issue is considered fishing tackle equipment used by anglers when fishing. The item is basically an umbrella-like object that contains two spring steel rods held together with lead weight creating 4 arms at 90 degree angles. Upon importation, the consumer will connect lures to the arms and troll the item behind his or her boat in order to catch certain types of fish.
The applicable subheading for the 4-Arm Umbrella Rig will be 9507.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets…; parts and accessories thereof: Other: Other…Other, including parts and accessories.” The rate of duty will be 9% 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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division