CLA-2-39:OT:RR:NC:N4:415
Mr. Michael Ho
Sky Ocean Shipping, Inc.
3972 Barranca Parkway
Irvine, CA 92606
RE: The tariff classification of plastic fishing clips from China.
Dear Mr. Ho:
In your letter dated June 29, 2022, you requested a tariff classification ruling on behalf of your client, Pacific Catch.
Images and a product website were submitted in lieu of a sample.
The product under consideration is described in your submission as a fishing clip. The documentation indicates that these clips are part of the “Seacured Fishing ‘Clip My Lip’ Culling System,” which is used during a fishing tournament to allow the user to identify and track the top five fish more easily. Each article consists of a plastic clip to secure to the fish’s lip, a brightly colored float, and a coated cable with a looped end to fit around a culling beam. The system will be sold with five of these fishing clips distinguishable by different colored floats.
We note this product is not used when actively fishing, however consideration was given to classifying this within subheading 9507.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in pertinent part, fishing tackle. While heading 9507 includes items such as fishing rods, fishhooks, and other line fishing tackle, it is not a provision for fishing accessories in general. Although this product may be marketed as an accessory for fishing, it is used independently and does not directly accessorize the equipment classifiable in heading 9507. Thus, this product will be classified by the predominate constituent material which is plastic.
As these fishing clips would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, 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 3926.90.9985, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division