CLA-2-66:OT:RR:NC:N3:351
Ms. Wendy Sudsinsunthorn
Summit Products, LLC
2160 Highland Avenue South
Birmingham, AL 35205
RE: The tariff classification of a walking stick from China
Dear Ms. Sudsinsunthorn:
In your letter dated December 19, 2011, you requested a tariff classification ruling.
You submitted photographs of your Backyard Safari brand “Wooden Hiking Stick.” The hiking stick is made of 100% wood and features a carved animal head. The hiking stick measures 2”D x 4”W x 46”H.
The applicable subheading for the walking stick 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.
You refer to the hiking stick as a toy. You say it will be marketed to children. However, the hiking stick is not considered a toy; rather it is a functional walking stick which is excluded from classification in Chapter 95 by application of Chapter Legal Note 1(h), HTSUS.
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 the 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,
Thomas J. Russo
Director
National Commodity Specialist Division