CLA- 2 CO:R:C:T 954309 NLP
District Director
United States Customs Service
300 South Ferry St
Terminal Island
Room 2017
San Pedro, CA 90731
RE: Protest no. 2704-93-100896; fishing line; headings 5404 and
9507; Legal Note 1(c) to Chapter 95; Explanatory Notes to
headings 5604 and 9507; HRL 084989
Dear Sir:
This is a decision on application for further review of
protest no. 2704-93-100896 timely filed by Jatra International,
against your decision concerning the classification of fishing line
under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
Counsel for the protestant has submitted seven samples of
"Maxima" brand nylon monofilament fishing line, in various size
packages. The fishing line at issue is cut to length for retail
sale. All are put up on a plastic spool and enclosed in clear
plastic retail packages. These packages are then enclosed in boxes
that are clearly labelled as fishing line. The monofilaments all
measure 0.17 millimeters in diameter and measures 67 decitex or
more. The spools on which the monofilaments are mounted are
designed for packing and transportation only, and contain no
tackle, hooks, lures or other fishing reel components. These items
are sold at the retail level in sporting goods and fishing tackle
stores to the ultimate consumer-the fisherman.
Counsel has also submitted, for comparison purposes, a sample
of bulk monofilament line. The 2600 yard spool is primarily used
as a service spool by retail sporting good stores. Upon buying a
reel, the retail sales person offers to spool it with a fishing
line of choice.
Upon liquidation, the fishing line was classified in
subheading 5404.10.8020, HTSUS, which provides for "[s]ynthetic
monofilament of 67 decitex or more and of which no cross-sectional
dimension exceeds 1 mm; ...: [m]onofilament: [o]ther: [o]ther:
[o]ther: [o]f nylon or other polyamides." The rate of duty is 7.8%
ad valorem.
It is counsel for the protestant's position that the fishing
line is classifiable in subheading 9507.90.2000, HTSUS, which
provides for "[f]ishing rods, fish hooks and other line fishing
tackle...parts and accessories thereof: [o]ther: [f]ishing line
put up and packaged for retail sale." The rate of duty is 5.4% ad
valorem. In support of the protestant's position, counsel has
submitted a variety of documentation, including a letter from Mr.
Dallas Miner of the Congressional Sportsmen's Caucus Foundation,
a selection from The Bass Fisherman's Bible and sample pages from
fishing catalogues depicting reels, spools of line and fishing
rods.
ISSUE:
Is the fishing line classifiable as other monofilament in
subheading 5404.10.8020, HTSUS, or as fishing line put up and
packaged for retail sale in subheading 9507.90.2000, HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRIs), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely on
the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Heading 9507, HTSUS, provides for, inter alia, fish hooks and
other line fishing tackle. Subheading 9507.90.2000, HTSUS,
provides for "[f]ishing line put up and packaged for retail sale."
This heading is limited by Legal Note 1(c), Chapter 95, HTSUS,
which states that Chapter 95 does not cover: "[y]arns,
monofilaments, cords or gut or the like for fishing, cut to length
but not made up into fishing lines, of chapter 39, heading 4206 or
section XI." The Harmonized Commodity Description and Coding
System Explanatory Notes (ENs) to heading 9507, HTSUS, state that
this heading covers:
(3) Line fishing rods and tackle. ....Fishing tackle
comprises such items as reels and reel mountings;
artificial bait (e.g., imitation fish, flies, insects
or worms) and hooks mounted with such bait; spinning
bait; mounted lines and casts....
The ENs also state that this heading excludes "Yarns,
monofilaments, cords and real or imitation gut, cut to length but
not made up into fishing lines (Chapter 39, heading 42.06 or
Section XI)." Moreover, the ENs to heading 5604 state that "[t]he
heading does not include:...(b) Imitation catgut with hooks
attached or otherwise made up into fishing lines (heading 95.07).
In determining what articles are or are not considered "made
up into fishing line", Headquarters Ruling Letter (HRL) 084989,
dated October 3, 1989, is instructive. HRL 084989 dealt with the
classification of a braided polyester fishing line of a continuous
length that measured approximately 110 yards and was wound onto a
plastic spool. It was imported for retail sale. Customs held that
the fishing line, although cut to length and packaged for retail
sale, was wound on a spool that merely acted as a holder and not
an article which was used, in and of itself, as part of a fishing
reel. Therefore, the line was not considered "made up" into
fishing line and, pursuant to Legal Note 1 (c) to Chapter 95, it
was excluded from classification in Heading 9507, HTSUS. In
reaching this conclusion, we noted that in the ENs to heading 9507,
HTSUS, no other examples of lines were given other than "mounted
lines". We also noted the ENs to heading 5604, which are cited
above.
Based on the Legal Notes to Chapter 95, HTSUS, and the cited
ENs, it is obvious that for an article to be considered "fishing
line" classifiable in heading 9507, HTSUS, the line must be cut to
length and "made up". The difficulty lies in determining what else
must be done to the line for it to be considered "made up". Based
on our holding in HRL 084989, it appears that the attachment of
hooks to the line as well as "mounting" are acceptable methods of
distinguishing between fishing lines in Chapter 95, HTSUS, and
those in Section XI, HTSUS. Any imported fishing line falling
short of these conditions, even though cut to length and packaged
for retail sale, would, therefore, fail to meet the "put up" or
"made up" criterion of Chapter 95, HTSUS and heading 9507, HTSUS.
However, it is counsel's argument that, if Customs interprets
the phrase "made up into fishing line" in the above manner, heading
9507, HTSUS, would become an empty provision. Specifically,
counsel argues that the majority of all fishing line is sold on
spools which are not part of the fishing reel. The commercial
reality is that fishing line is not imported mounted on a reel.
For example, Mr. Miner, in his letter dated November 8, 1993,
states that "There is very, very little line bought in the United
States on a spool which is in and of itself part of a reel." In
addition, the submitted catalogue pages depict fishing reels
without line spooled on them. We note that
combination packages are offered that may include a reel, rod and
a spool. In this instance, the spool is still not part of the
reel.
Furthermore, counsel argues that in determining what
constitutes "made up into fishing line", Legal Note 7 to Section
XI, HTSUS, is applicable. While it is true that the term "made
up" is not defined in Chapter 95, the definition of this term in
Legal Note 7, Section XI, HTSUS, is only applicable to articles in
Section XI and cannot be applied to define a term in heading 9507,
HTSUS.
After examining the Legal Notes, ENs, HRL 084989 and counsel's
submission, it is our position that our interpretation of what
articles are considered "made up" into fishing line for purposes
of heading 9507, HTSUS, is somewhat limiting. There is no legal
requirement that the line be mounted on an article that is itself
part of a fishing reel. To include in the group of fishing line
classifiable in heading 9507, HTSUS, only line that comes in on
equipment that is part of the reel itself, would narrow this
provision in an overly restrictive manner. We note that, while
the ENs do cite mounted lines as an example of tackle and while
they do provide a proper interpretation of the HTSUS, they are not
dispositive.
Therefore, in distinguishing between what qualifies as fishing
line for heading 9507, HTSUS and Section XI, HTSUS, classification
purposes, we add these further clarifications. If the line is only
imported on a spool, as the line in HRL 084989 appeared to be, then
it is our position that regardless of whether it is cut to length,
this line cannot be considered to be "otherwise made up into
fishing line." Spools, in and of themselves, are a common method
of transporting yarns, etc. Also, fishing line would normally be
otherwise indistinguishable from other yarns. Furthermore, mere
spooling without other evidence of retail sale would make
distinctions between a fishing line and other monofilaments
impossible. However, if the line is cut to length, imported on a
spool, is packaged in a box or blister pack and is labelled in a
way to clearly identify it as fishing line, then we believe that
this line would be considered to be "cut to length and "made up"
into fishing line. As the fishing line at issue here is cut to
length, wound on a spool, packed in a blister pack and then
packaged in a box that identifies the article clearly as fishing
line, it would be classifiable in subheading 9507.90.2000, HTSUS.
HOLDING:
The protest is approved. In accordance with Section 3A(11)(b)
of Customs Directive 099 3550-065, dated August 4, 1993, Subject:
Revised Protest Directive, this decision should be mailed by your
office to the protestant no later than 60 days from the date of
this letter. Any reliquidation of the entry in accordance with the
decision must be accomplished prior to mailing the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings
Module in the ACS and the public via the Diskette Subscription
Service, Lexis, Freedom of Information Act and other public access
channels.
Sincerely,
John Durant, Director
Commercial Rulings Division