The tariff classification of a wood novelty from Canada

NY 853852 July 19, 1990 CLA-2-44:S:N:N1:230 853852 CATEGORY: Classification TARIFF NO.: 4421.90.9040 Mr. Ed Konken Peck Industries Ltd. 2580 Rainbow Road Campbell River, B.C. V9W 4V9 Canada RE: The tariff classification of a wood novelty from Canada Dear Mr. Konken: In your letter dated June 13, 1990, you requested a tariff classification ruling. The ruling was requested on a "Fish Bonker." Samples of two sizes, one 17 inches long and one 12 inches long, were submitted. They consist of club shaped sticks made of wood with a leather thong hanger. An attached tag has humorous instructions on how to use the item. It will be principally sold as a novelty item. The applicable subheading for the "Fish Bonker" will be 4421.90.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem. Goods classifiable under subheading 4421.90.9040, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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