CLA-2-95:RR:NC:2:224 E84040
6307.90.8940Gayla Hubeli
Zebco Corp.
P.O. Box 270Tulsa OK 74101
RE: The tariff classification of a fishing kit from China
Dear Ms. Hubeli:
In your letter dated June 25, 1999, you requested a tariff classification ruling.
The article under consideration is a ZEBCO® Spinning Combo fishing kit. The kit consists of a spinning reel pre-spooled with 10lb line, a fiberglass fishing rod and various tackle items including bobbers, hooks, weights and artificial bait. A 12-inch by 18-inch cotton towel is included in the kit. The product will be packaged ready for retail sale at the time it enters the U.S.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. GRI 3 must be considered in the classification of merchandise put up in sets for retail sale. GRI 3(b) provides that:
[m]ixtures, composites goods consisting of different materials or different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the
material or component which gives them their essential character, insofar as
this criterion is applicable.
In understanding the language of GRI 3(b), the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS.
Explanatory Note 3(b)(x), HTSUS, provides that “[f]or the purpose of this Rule, the term ‘goods put up in sets for retail sale’ shall be taken to mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings;
(b) consist of products or 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 repacking.”
The instant Spinning Combo fishing kit does not meet the criteria for treatment as a set under GRI 3 analysis. The articles in the kit “consist of at least two different articles which are, prima facie, classifiable in different headings” and the kit is “put up in a manner suitable for sale directly to users without repacking.” However, the kit does not “consist of products or articles put up together to meet a particular need or carry out one specific activity.” Because of the presence of the towel, the tackle kit components do meet more than one particular need or carry out more than one specific activity.
Unlike the ZEBCO® Spinning Combo set the subject of our administrative ruling NY E82342 dated May 24, 1999, the instant Spinning Combo tackle kit does not meet the criteria for treatment as a set under GRI 3 analysis. Under GRI 1, all of the articles contained within the kit must be classified separately under their respective headings in the HTSUS.
The applicable subheading for the fishing rod will be 9507.10.0040, HTSUS, the provision for fishing rods and parts and accessories thereof. The rate of duty will be 6 percent ad valorem.
The subheading for the reel is dependent on its unit value. If the cost of the reel itself is $2.70 or less, it is classified in subheading 9507.30.2000, HTSUS, the provision for fishing reels valued not over $2.70 each. The duty rate is 9.2 percent ad valorem. If the cost of the reel is in the range of $2.71 to $8.45, it is classified in subheading 9507.30.4000, HTSUS, the provision for fishing reels valued over $2.70 but not over $8.45 each. The duty rate is 24 cents each reel. If the reel is over $8.45 in value, it is classified in subheading 9507.30.6000, HTSUS. The duty rate will be 3.9 percent ad valorem.
The subheading for the hooks will be 9507.20.4000, HTSUS, the provision for fish hooks, whether or not snelled. The rate of duty will be 4 percent ad valorem.
The subheading for the lures will be 9507.90.7000, HTSUS, the provision for artificial baits and flies. The duty rate will be 9 percent ad valorem.
The subheading for the remainder of the fishing tackle including the bobbers and weights will be 9507.90.8000, HTSUS, the provision for other line fishing tackle. The duty rate will be 9 percent ad valorem.
The applicable subheading for the cotton hand towel will be 6307.90.8940, HTSUS, the provision for other made up articles…cotton towels of pile or tufted construction. The duty rate will be 7 percent ad valorem.
The towel falls within textile category designation 369. Based upon international textile trade agreements products of this category from China are subject to quota and the requirements of a visa.
This ruling is being issued under the provisions of Section 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 (212) 637-7011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division