CLA-2-95:RR:NC:2:224 C89171
Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville AR 72716-8023
RE: The tariff classification of a fishing rod and reel, tackle box and 75
piece tackle kit, from China.
Dear Ms. Blair:
In your letter dated June 12, 1998, you requested a tariff classification
ruling.
The merchandise under consideration is labeled as the Complete Fishing Kit.
It consists of an unmounted fishing reel, a four foot six inch two-piece tubular
glass fishing rod, a double-sided plastic tackle box, and a 75 piece tackle pack
which contains a stringer, sinkers, bait hooks, jigs, spinners, plastic grub and
other artificial bait. The reel contains an unknown length of 8 lb. line. This
ruling's conclusions are based on the presumption that the complete kit will be
imported from China and sold in one retail package. The sample has a vendor
stock number of completespwkit. The sample will be returned at your request.
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 this complete 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 two
components which if imported separately would be classifiable under different
subheadings, we must refer to GRI 3 to classify the kit. In this regard we note
that the individual components are classifiable as follows: the fishing rod in
subheading 9507.10, HTSUS, the reel in subheading 9507.30, HTSUS, the empty
double-sided tackle box in heading 4202, HTSUS, and the tackle pack and contents
in subheadings 9507.20 and 9507.90, HTSUS.
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.
Explanatory Note X to GRI 3(b), which represents the opinion of the
international classification experts, provides that merchandise is a set put up
for retail sale if it is composed of: (a) at least two different items
classifiable in different headings (or subheadings); (b) it consists of items
put up together to meet a particular need, (here, specifically, to serve as an
introductory sport fishing device); and (c) it is put up in a manner suitable
for sale directly to users without repacking, in a retail package. Goods
classifiable under GRI 3(b) are classified as if they consisted of the component
which gives them their essential character, which may be determined by the
nature of the component, its bulk, quantity, weight or value, or by the role of
a constituent material in relation to the use of the article.
In considering all these factors we have concluded that the various components
play more or less equally necessary roles and are equally essential to the kit's
performance of the function for which it was designed. Accordingly, we must
refer to GRI 3(c) which provides that when goods cannot be classified by
reference to GRI 3(a) or (b), they are to be classified in the heading (or
subheading) which occurs last in numerical order among those which equally merit
consideration in determining classification.
Accordingly, by virtue of GRI 3(c), the kit would be classified in the
subheading which occurs last in numerical order among those which equally merit
consideration, leading us to subheading 9507.90.8000, HTSUS.
The applicable subheading for a complete fishing kit, vendor stock
#completespwkit consisting of a fishing rod with reel, fishing line, an empty
tackle box, and a tackle pack made up of hooks, sinkers and artificial bait, is
classifiable in subheading 9507.90.8000, HTSUS, the provision for fishing rods,
fish hooks and other line fishing tackle;...other: other, including parts and
accessories: other. Articles so classified are subject to a general rate of
duty of 9 percent ad valorem.
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 at 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist
Division