The tariff classification of a reel case from Korea.

NY E88976 December 3, 1999 CLA-2-42:RR:NC:341:E88976 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Ms. Tina M. Beegle Charles M. Schayer & Co. 15210 32nd Ave South Ste D Seattle, WA 98188 RE: The tariff classification of a reel case from Korea. Dear Ms. Beegle: In your letter dated November 22nd, 1999, on behalf of Cabela's Inc., you requested a classification ruling. The sample submitted with your request, style #CK-01-2772, "reel case", is a carrying case for a reel, an accessory for a fishing rod. The item is specially shaped and fitted to hold a reel. It has an exterior surface of polyester and is padded and lined on the interior. The top opening is secured by a zip-around closure. The applicable subheading for the #CK-01-2772 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for gun cases, holsters, and similar containers…other, of man-made fibers. The duty rate will be 18.8% ad valorem. Items classifiable under HTS subheading 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division