The tariff classification of fishing lures from Canada.

NY 891065 October 27, 1993 CLA-2-95:S:N:N8:224 891065 CATEGORY: Classification TARIFF NO.: 9507.90.7000 Keith Dickey Dickey Mail Order Marketing Ltd. 110 Dufferin Street St. Albert AB Canada T8N 5T9 RE: The tariff classification of fishing lures from Canada. Dear Mr. Dickey: In your letter dated September 14, 1993, you requested a tariff classification ruling, on behalf of your client, Shaffer Snagless Lures Inc. The sample consists of a spoon lure with two attached hooks. The hooks are designed to be retracted when casting into weeds and to be released when the fish strikes. The spoon is made of brass and weighs 25 grams. The lure is assembled in Canada with a total Canadian value content of 90 percent. The hooks are imported from the United States and represent 10 percent of the product cost. The applicable subheading for the Shaffer Snagless fishing lures will be 9507.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing rods, fish hooks and other line fishing tackle...: other: other, including parts and accessories: artificial baits and flies. The general column one rate of duty is 9 percent ad valorem. This tariff provision is eligible for preferential tariff treatment under the United States-Canada Free Trade Agreement (CFTA). Because the lures are articles originating in the territory of Canada and/or the United States, they would be dutiable at the reduced tariff rate of 4.5 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