The tariff classification of a fishing rods holder from Canada.

N318933 April 26, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985 Ms. Véronique Dufort Mission Innovation Nature, Inc. 1265 Joseph Le Caron Drummondville, QC J2B 0H9 Canada RE: The tariff classification of a fishing rods holder from Canada. Dear Ms. Dufort: In your letter dated April 15, 2021, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The product under consideration is described as a plastic fishing rods holder. The fishing rods holder is used to store, vertically and individually, fishing rods to prevent them from being damaged. It can hold six or eight fishing rods and is designed to be installed within a boat. Per your correspondence, it can also be affixed to a dock or mounted to the floor of a house. This holder is not intended to hold rods while actively fishing as it lacks the tilt angle of the holders used for fishing and is meant only for storage purposes. The fishing rods holder is made principally from plastic. As this fishing rods holder would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division