863978 86 Ruling Active

The tariff classification of a reel cover from Taiwan.

Issued June 25, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

The submitted sample is a cover for a fishing reel designed to protect the reel when not in use such as when traveling to a fishing location. It is constructed with an outer surface of vinyl and lined with textile materials. The item measures approximately 7 1/2" x 14 1/2", and closes by means of a full width velcro-like closure. The front of the cover is printed with the "Bass Pro Shops" trademark.

Full text

NY 863978 June 25, 1991 CLA-2-42:S:N:N3G:341 863978 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Robert Evans Fritz Companies, Inc. 1200 E. Woodhurst Drive Building A, Suite 400 Springfield, MO 65804 RE: The tariff classification of a reel cover from Taiwan. Dear Mr. Evans: In your letter dated May 24, 1991, on behalf of E.S.M., Ltd., you requested a tariff classification ruling. The submitted sample is a cover for a fishing reel designed to protect the reel when not in use such as when traveling to a fishing location. It is constructed with an outer surface of vinyl and lined with textile materials. The item measures approximately 7 1/2" x 14 1/2", and closes by means of a full width velcro-like closure. The front of the cover is printed with the "Bass Pro Shops" trademark. The applicable subheading for the reel cover of vinyl will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 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

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