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NY 801970




October 6, 1994

CLA-2-44:S:N:N8:230 801970

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.8800; 4421.90.9540

Mr./Ms. Jackie Laird
Water Power Products
RR#1 LaHave, Nova Scotia
Canada B0R 1C0

RE: Tariff classification of wooden oars and canoe paddles from Canada

Dear Mr./Ms. Laird:

In your letter dated August 25, 1994, which was received in our office on September 12, 1994, you requested a tariff classification ruling.

The ruling was requested on wooden oars and canoe paddles. The oars will measure five feet in length to sixteen feet in length. A brochure submitted by you shows four different styles of blades at the ends of the oars. The oars may be made of ash or spruce or laminated wood and may be unfinished or finished with varnish. The canoe paddles will measure four feet in length to seven feet in length and may be made of softwood or of hardwood.

The applicable subheading for the canoe paddles will be 4421.90.8800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; canoe paddles. The rate of duty will be Free.

The applicable subheading for the wooden oars will be 4421.90.9540, HTSUSA, which provides for other articles of wood; other. The rate of duty will be 5.1 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,


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