CLA-2-83:OT:RR:NC:N1:121
Julie Vair
Tradewin
1015 Third Avenue Seattle, WA 98104
RE: The tariff classification of a mounting for a boat from China
Dear Ms. Vair:
In your letter dated March 29, 2023, you requested a tariff classification ruling on behalf of your client Scientific Anglers, LLC.
The merchandise under consideration is described as the Outpost Tippet Holder. This item functions to mount spools of tippet to a fishing boat or onto the straps of a fishing angler’s bag or vest. Tippet is a specific gauge monofilament line that is used by a fly fishing angler many times per outing to adjust to changing conditions. This U-shaped mount is made of anodized aluminum and holds up to 6 tippet spools on a spring loaded tippet bar. It has both pre-drilled holes for securing the holder to a fishing boat and elongated cut outs to mount on the straps of a fishing bag or vest. This mount allows for convenient dispensing so the angler can quickly and easily remove lengths of material from the tippet spools as needed.
You suggest classification of the “Outpost Tippet Holder under 9507.90.8000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Chapter 95 Note 1(c) expressly excludes “Yarns, monofilament, cords or gut or the like for fishing….” Likewise, classification of the accessories for monofilament in Chapter 95 would also be precluded. Furthermore, this item is not similar to any of the exemplars listed as fishing tackle in the Explanatory Notes (EN) for Heading 9507.
Because this aluminum Outpost Tipped Holder functions to mount spools of tippet to a fishing boat it meets the terms of subheading 8302.49.6055 which provides for Base metal mountings, fittings and similar articles… For aircraft, vessels and other vehicles (except motor vehicles) of section XVII.
The applicable subheading for the Outpost Tippet Holder will be 8302.49.6055, HTSUS, which provides for Base metal mountings, fittings and similar articles…: Other mountings, fittings and similar articles, and parts thereof: Other: Other: Of iron or steel, of aluminum or of zinc… Other: For aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The rate of duty will be 5.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.49.6055, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.49.6055, 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, 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 and Border Protection 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division