CLA-2-95:RR:NC:2:224 K81176
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave
Philadelphia, PA 19153
RE: The tariff classification of a Fishing Set from China.
Dear Mr. Hoffacker:
In your letter dated November 10, 2003, you requested a tariff classification ruling, on behalf of Big Lot Stores, Inc., your client.
You are requesting the tariff classification on an item that is described as a Fishing Set, item # SH-21063. The item is comprised of the following components: an unmounted fishing reel, a 1.65 meter fishing rod, a double sided plastic tackle box, and a tackle pack which contains a lure, a rope, a float, balances, swivels, hook, jig hooks, jig hook with feather, and sinkers. The reel contains 100 yards of 8 lb. Line. This ruling’s conclusions are based on the presumption that the complete kit will be imported from China and sold in one retail package. The sample will be returned, as requested.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.
In considering the classification of the Fishing Set we note that no one subheading fully describes the article. Therefore, the article cannot be classified in accordance with GRI 1. Since the article is made up of several components which if imported separately would be classifiable under different subheadings, we must refer to GRI 3 to classify the kit. In this regard we note that the individual components are classifiable as follows: the fishing rod in subheading 9507.10, HTSUS, the reel in subheading 9507.30, HTSUS, the empty tackle box in heading 4202, HTSUS, and the tackle pack and contents in 9507.20 and 9507.90, HTSUS.
GRI 3 (a) provides that a composite article or a set such as the instant kit is to be classified in the heading which provides the most specific description. Since the description of the various components is equally specific the kit cannot be classified under GRI 3 (a). Accordingly, we must next consider the classification of the kit under GRI 3 (b) which covers, among other things, goods put up in sets for retail sale.
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 two 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 Kit, item # SH-21063, to be a set for the purposes of the HTS with the essential character imparted to the set by the fishing rod portion of the product. Accordingly, applying GRI 3 (b), the article will be classified in 9507.10.0040, HTSUS as a fishing rod.
The applicable subheading for the Fishing Set, item # SH-21063 consisting of a fishing rod with reel, fishing line, an empty tackle box and a tackle pack made up of hooks, lures, floats, swivels, balances, sinkers, and ropes, will be 9507.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing rods and parts and accessories thereof...fishing rods. The rate of duty will be 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