CLA-2-95:OT:RR:NC:N4:424
Mr. Daniel Lendvay
FUDS USA
8 Elmendorf Pl.
High Falls, NY 12440
RE: The tariff classification of fold-up decoys from China
Dear Mr. Lendvay:
In your letter submitted January 15, 2015 you requested a tariff classification ruling.
Photographs and a manual describing the “Fold-Up Decoy” (FUD) were submitted with your request. The item is a multi-posture foldable bird decoy constructed of durable neoprene that can perform as a floater, shell, silhouette, full-body and motion decoy all in one. Furthermore, the decoy is self-righting and unsinkable in water as well as “bullet-proof,” as it is able to withstand the impact of shotgun pellets. The FUD, which is available in a variety of fowl species, collapses to a fraction of the size of traditional decoy birds. The FUD is sold in packs of six and also includes a carry hook, six sets of rivets used to change and hold the position of the decoy’s head, a user’s manual and pamphlets. The waterfowl species also include an additional six matching anchors and 15 yards of line.
The applicable subheading for the “Fold-Up Decoy” 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; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting equipment; 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division