N191195 N1 Ruling Active

The tariff classification of a fishing rod case from China

Issued November 22, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.99.9000

Headings: 4202

Product description

The item is a cylindrical-shaped case constructed with an outer surface of aluminum metal. It has rubber bumpers and an acrylonitrile butadiene styrene (ABS) reel holder at the one end where the fishing reel is stored. The interior of the case has a textile sleeve that provides added protection to the fishing rod. The fishing rod case is a specially shaped and fitted container designed to organize, store, protect and transport fishing rods and accompanying fishing equipment, such as a fishing reel. The fishing rod and reel are not being imported with the case. The case measures approximately 31” (L) x 7.25” in diameter.

CBP rationale

The applicable subheading for the fishing rod case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other.

Full text

N191195 November 22, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Becky Watkins International Brokerage, Inc. 6335 NE 112th Portland, OR 97220 RE: The tariff classification of a fishing rod case from China Dear Ms. Watkins: In your letter dated October 19, 2011, you requested a tariff classification ruling on behalf of your client, Music Express, LLC. Your sample will be returned to you. A style number was not provided for the sample submitted. The item is a cylindrical-shaped case constructed with an outer surface of aluminum metal. It has rubber bumpers and an acrylonitrile butadiene styrene (ABS) reel holder at the one end where the fishing reel is stored. The interior of the case has a textile sleeve that provides added protection to the fishing rod. The fishing rod case is a specially shaped and fitted container designed to organize, store, protect and transport fishing rods and accompanying fishing equipment, such as a fishing reel. The fishing rod and reel are not being imported with the case. The case measures approximately 31” (L) x 7.25” in diameter. The applicable subheading for the fishing rod case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The rate of duty will be 20 percent 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →