CLA-2-95:RR:NC:2:224 K81096
Mr. Norm Natsumura
Brynic Runabouts LLC
9372 N. Hampshire Dr.
Tucson, AZ 85742-9359
RE: The tariff classification of a fishing leader kit and accessories from China
Dear Mr. Natsumura:
In your letter dated November 9, 2003, you requested a tariff classification ruling.
You are requesting the tariff classification on a fishing kit that includes 1 crimping tool, 1 roll of wire and 1 bag of sleeves. The kit allows the angler to customize a stainless steel wire leader for ultra-light fishing. The accessories can be attached to either end of the wire with a crimped sleeve. The kit will be packaged with a bag of wire and a bag of crimping sleeves. You have not requested the return of your samples.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
This office considers the Fishing Leader Kit and its accessories (bags of wire and crimping sleeves) to be a set for the purposes of the HTS with the essential character imparted by the leader portion of the set. The entire set, including the accessories, will be classified in Chapter 95 of the HTS as leaders for fishing, in accordance with GRI 3 (b).
The applicable subheading for the fishing kit (no style shown), and for the bags of wire and bags of crimping sleeves that will accompany the kit, will be 9507.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing rods, fish hooks and other line fishing tackle...parts and accessories thereof: other: fishing casts or leaders. The rate of duty will be 5.6 % ad valorem.
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division