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NY N004449

January 10, 2007



TARIFF NO.: 9403.60.8080

Mr. James La Femina
The Jayel Co., LLC
3050 NE 47th CT
Suite 302
Fort Lauderdale, FL 33308

RE: The tariff classification of an unassembled fishing rod holder from China.

Dear Mr. La Femina:

In your letter dated December 13, 2006, you requested a tariff classification ruling.

The merchandise under consideration consists of all of the components necessary to assemble a floor standing wooden fishing rod holder. The intended use of the item is for sport fishermen to be able to store their rods and reels at home in a compact and efficient manner. Each unit weighs approximately 18 pounds and measures approximately 2.5 feet high by 2.5 feet wide. You have submitted photographs of the assembled unit with your request.

General Rule of Interpretation 2(a) states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Articles of furniture presented unassembled or disassembled are treated as assembled articles of furniture, provided the parts are presented together.

The applicable subheading for the unassembled fishing rod holder components will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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