CLA-2-95:OT:RR:NC:N4:424
Keren Corona
Ja-Ru, Inc.
12901 Flagler Center Blvd.
Jacksonville, FL 32258
RE: The tariff classification of Fishing Rod kit from China
Dear Ms. Corona:
In your letter submitted November 10, 2023, you requested a tariff classification ruling.
Photographs and a description of the Fishing Rod kit were provided in lieu of a sample.
The product is a fishing rod and accessories kit, item number 91111. The kit is comprised of an unmounted fishing reel, telescopic fishing rod, plastic tackle box with a spool of fishing line, 2 floats, 2 float rests, 2 lures, and 2 fish hooks. The spool contains 25 meters of a 0.35mm line. The complete kit will be imported from China and sold in one retail blister package.
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 kit, 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.
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 Rod kit, item number 91111, to be a set for the purposes of the HTSUS with the essential character imparted to the set by the fishing rod portion of the product. Accordingly, applying GRI 3(b), the product will be classified in 9507.10.0040, HTSUS as a fishing rod.
The applicable subheading for the Fishing Rod set, item number 91111, will be 9507.10.0040, HTSUS, which provides for fishing rods and parts and accessories thereof...fishing rods. The rate of duty will be 6 % ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9507.10.0040, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9507.10.0040, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 on World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division