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NY 892948

December 22, 1993

CLA-2-42:S:N:N6:341 892948


TARIFF NO.: 4202.91.0090

Mr. Don Horsfield
Horsfield's & Leather
P.O. Box 17
Telkwa, B.C.
Canada VOJ 3XO

RE: The tariff classification of a fishing reel case from Canada.

Dear Mr. Horsfield:

In your letter dated November 26, 1993, you requested a tariff classification ruling for a fishing reel case.

The sample submitted, no style number indicated, is a genuine leather handcrafted fishing reel case. The item is unlined and measures approximately 4" deep and 3 1/2" in diameter. The top is secured by means of a flap that is inserted over a metal hook.

The applicable subheading for the fishing reel case of genuine leather will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases camera cases, traveling bags and similar containers, other, with outer surface of leather, of composition leather or of patent leather, other. The duty rate will be 6.8 percent ad valorem.

Goods classifiable under subheading 4202.91.0090, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a Free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


Jean F. Maguire
Area Director

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