OT:RR:NC:N3:356
Paul Vroman DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The country of origin of a fishing fly rod Dear Mr. Vroman: In your letter submitted September 8, 2025, you requested a country of origin ruling on behalf of your client, The Orvis Company. Information on component sourcing and a description of the manufacturing processes used to produce the fishing fly rod were submitted with your inquiry. Photographs and a description of the fishing fly rod were provided in lieu of a sample. FACTS: The product is a fishing fly rod composed of a rod blank, a handle, a reel seat, an end cap, a tip top, a winding check, a stripping guide, and snake guides. The manufacturing operations used to produce the rod are as follows: The rod blank, the handle, the reel seat, the end cap, the tip top, the winding check, the stripping guide, and the snake guides are produced in China and exported to Korea. A tubular case, which is specially shaped and fitted to hold the finished rod and which is suitable for long-term use, is produced in China and exported to Korea. In Korea, the rod parts are assembled onto the rod blank. Minor operations, such as grinding the guide feet and coating portions of the rod with epoxy, are also performed. The finished rods are packaged for shipping and exported to the United States.
CLASSIFICATION: The applicable subheading for the fishing fly rod will be 9507.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Fishing rods, fish hooks and other line fishing tackle…: Fishing rods and parts and accessories thereof... Fishing rods.” The column one, general rate of rate of duty will be 6% ad valorem. The rod cases, when imported either with the rods inside, or in the same quantity and on the same shipment as the rods, will be classifiable with the rods, pursuant to General Rule of Interpretation 5(a), HTSUS. COUNTRY OF ORIGIN: When determining the country of origin for purposes of applying the Section 301 trade remedies and other additional tariffs, the substantial transformation analysis is applicable. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character or use, different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993). U.S. Customs and Border Protection (CBP) has previously held that the component of a fishing rod that imparts its essential character is the rod blank, and that the assembly of fishing rod components onto a rod blank does not result in a substantial transformation of the rod blank (see Headquarters Ruling Letter (HQ) H560115, dated March 7, 1997). In the scenario you describe, the rod blank is produced in China. Therefore, and in accordance with HQ 560115, the country of origin of the completed fishing fly rod is China. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition to subheading 9507.10.0040, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 9507.10.0040, HTSUS, listed above. 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. 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/. 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). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2. 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 Maryalice Nowak at [email protected]
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division