CLA-2-44:S:N:N1:230 853852
Mr. Ed Konken
Peck Industries Ltd.
2580 Rainbow Road
Campbell River, B.C.
V9W 4V9 Canada
RE: The tariff classification of a wood novelty from Canada
Dear Mr. Konken:
In your letter dated June 13, 1990, you requested a tariff
classification ruling.
The ruling was requested on a "Fish Bonker." Samples of two
sizes, one 17 inches long and one 12 inches long, were submitted.
They consist of club shaped sticks made of wood with a leather
thong hanger. An attached tag has humorous instructions on how
to use the item. It will be principally sold as a novelty item.
The applicable subheading for the "Fish Bonker" will be
4421.90.9040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of wood. The rate of
duty will be 5.1 percent ad valorem.
Goods classifiable under subheading 4421.90.9040, HTS, which
have originated in the territory of Canada, will be entitled to a
4 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport