CLA-2 CO:R:C:T 956007 NLP
Mr. Mendel H. Jaroslawicz c/o Globe Shipping Co., Inc. Hemisphere Center, U.S. 1 & 9 Int'l Way Newark, NJ 07114
RE: Revocation of NYRL 884900; fishing line; headings 5404 and 9507; HRL 954309
Dear Mr. Jaroslawicz:
On April 9, 1993, Customs issued to you New York Ruling Letter (NYRL) 884900, which classified eight samples of nylon monofilament fishing line in subheading 5404.10.8020, Harmonized Tariff Schedule of the United States (HTSUS). Upon review, we are of the opinion that the classification of this product was incorrect and this ruling modifies that classification. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of NYRL 884900 was published on April 20, 1994, in the Customs Bulletin, Volume 28, Number 16.
FACTS:
Eight samples of 100% nylon monofilament fishing line were submitted. Four samples were labeled "J.T." brand and measure 8, 10, 15 and 25 lb. test. Four samples were labeled "Eagle Claw" brand and measure 4, 6, 8 and 30 lb. test. The monofilaments measure approximately 0.64 mm in maximum cross-sectional dimension (for the 30 lb. test) or less, and all of the monofilaments measure 67 decitex or more. The samples were put up for retail sale, either on blister packed plastic spools or on plastic spools packed in boxes. In addition, the spools contained between 325 and 1500 yards of fishing line.
NYRL 884900 classified the fishing line 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.
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ISSUE:
What is the tariff classification of the above described fishing line under the HTSUS?
LAW AND ANALYSIS:
In Headquarters Ruling Letter (HRL) 954709, dated March 2, 1994, we dealt with the classification of nylon monofilament fishing line that was cut to length for retail sale. All of the line was put up on a plastic spool and enclosed in clear plastic retail packages. These packages were then enclosed in boxes and the articles were clearly identified as fishing line. The monofilaments all measured 0.17 millimeters in diameter and measured 67 decitex or more. In determining that this fishing line was classifiable in heading 9507, HTSUS, we stated the following:
Ther efore, in distinguishing between what qualifies as f ishing 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 084898 appeared to be, then it is our position that regardless of whether it is cut to length, this line cannot be consi dered 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.
The fishing line at issue here appears to be cut to length, wound on a spool, enclosed in either a blister pack or package and is clearly identified as fishing line. Therefore, in accordance with HRL 954309, it would be 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."
HOLDING:
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:
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[f]ishing line put up and packaged for retail sale." The rate of duty is 5.4% ad valorem.
NYRL 884900 hereby is revoked.
In accordance with section 625, this ruling will become effective 60 days from it publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 C.F.R. ยง177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division