The tariff classification of a fishing rod case from Taiwan

N145885 February 25, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 David E. Gazdak Angler Innovations, LLC 5571 Elizabeth Rose Square Orlando, FL 32810 RE: The tariff classification of a fishing rod case from Taiwan Dear Mr. Gazdak: In your letter dated January 13, 2011, you requested a tariff classification ruling. Your sample will be returned to you. A style number was not provided for the sample submitted. The item is a tubular-shaped fishing rod case constructed of neoprene that is covered on the outer surface with a man-made textile material. The constituent outer surface is the man-made textile material. The case is specially shaped and fitted to contain a fishing rod. The fishing pole fits into the tubular portion of the case while the tackle reel fits into a compartment that secures with a hook-and loop closure. It measures approximately 70” (L) x 1.75” (W). The applicable subheading for the fishing rod case will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6% 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