CLA-2-39:S:N:N3G:221 873404
Ms. Lois Cable
Charles M. Schayer & Co.
3839 Newport street
Denver, CO 80207
RE: The tariff classification of plastic tubes for fishing rods
from Taiwan.
Dear Ms. Cable:
In your letter dated April 8, 1992, on behalf of Golden
Investments, you requested a tariff classification ruling.
The plastic tubes are used to ship fishing rods. The tubes
are generally not sold with the rods; rather the rods are removed
from the tubes prior to retail sale so that the rods can be
better displayed. In any event, the tubes are not meant to be
reused as carrying cases for the rods. The tubes will be
imported without the rods.
The applicable subheading for the plastic tubes will be
3923.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles for the conveyance or packing
of goods, of plastics, other. The rate of duty will be 3 percent
ad valorem.
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