CLA-2-95:RR:NC:2:224 M80059
Ruth Terrell
Hellman Worldwide Logistics
635 Airport South Parkway
Suite 200
Atlanta GA 30349
RE: The tariff classification of fishing kits from China.
Dear Ms Terrell:
In your letter dated December 13, 2005, with additional information submitted January 17, 2006, you requested a tariff classification ruling on behalf of Zebco, a W.C. Bradley Company.
The merchandise consists of two fishing kits, models XTSP5oul and XTTP5oul04, each containing a 5 foot 4-pc spinning rod, a spinning reel, and a nylon tackle tote. The kits will be imported in their retail packaging in a clear plastic shell.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs) taken in order.
GRI 1 provides that classification is determined first in accordance with the terms of the headings (or subheadings) and any relative section or 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 reviewing the headings and subheadings eligible for classification of these goods, we noted that the components are classifiable in three different headings or subheadings. The fishing rod in subheading 9507.10.00, HTSUS, the reel in subheading 9507.30.40, HTSUS, and the tackle tote in heading 4202, HTSUS. There is no specific subheading that refers to the article in its completed form. Therefore, neither GRI 1 nor GRI 2 can be used as a basis for classification of these kit combinations.
We next referred to GRI 3(b) which covers mixtures, composite goods made up of different components and goods put up in sets for retail sale. GRI 3(b) further provides that such goods are to be classified as if they consisted of the component that gives them their essential character. We were of the opinion that the sample fishing kits are put up in sets for retail sale for tariff purposes and concluded that the fishing rod component gives each article its essential character.
Under authority of GRI 3(b), the sample fishing kits, models XTSP5oul and XTTP5oul04, are classifiable in subheading 9507.10.0040, HTSUS, which provides for “Fishing rods, fish hooks and other line fishing tackle…Fishing rods and parts and accessories thereof, fishing rods.” The rate of duty will be 6 percent 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