The tariff classification of fishing fly box

N007882 April 5, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Karl F. Krueger DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of fishing fly box Dear Mr. Krueger: In your letter dated March 1, 2007, you requested a tariff classification ruling on behalf of your client, The Orvis Company. The sample will be returned as requested. The sample submitted is a fishing fly box. The fly box is molded and constructed of carbon fiber material. The fly box has urethane inserts glued to the inside bottom and the inside of the lid. The fly box has a metal hinge and is held closed by four small magnets. Fly fishing boxes such as this one are essential to the sport of fly fishing and specifically designed, manufactured, marketed, distributed, and purchased to allow a fly fisherman to conveniently and quickly change flies while fishing. The fly box measures approximately 5” (W) X 3.5” (H) X 1.5” (D). You suggest classification for the fishing fly box under heading 6814, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of stone or other mineral substances. The fishing fly box provides the useful functions of storage, protection, organization and portability. These useful functions have a value greater than an article of 6814.10.1000, HTSUS, which provides for worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. Heading 4202, HTSUS, is the most specific, and most appropriate, provision for the fishing fly box. The applicable subheading for the fishing fly box will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, other, other. The rate of duty will be 20 percent ad valorem. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division