CLA-2: RR:CR:TE: 967332 BtB
Mr. Patrick Pascarella
Viking Sea/Air Freight, Inc.
486 Sunrise Highway
Rockville Centre, NY 11570
RE: Reconsideration of NY K87959; The tariff classification of fishing line imported in bulk from Japan
Dear Mr. Pascarella:
This is in response to your letter of August 23, 2004, to the Bureau of Customs and Border Protection (CBP) National Commodity Specialist Division on behalf of your client, Kreha Corporation of America (“Kreha”), requesting reconsideration of New York Ruling Letter (NY) K87959, dated July 30, 2004 regarding the classification of certain fishing line. Your letter has been forward to this office for a reply.
FACTS:
In NY K87959, CBP classified the fishing line at issue in subheading 5402.49.9040, Harmonized Tariff Schedule of United States Annotated (HTSUSA), which provides for: “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Other yarn, single, untwisted or with a twist not exceeding
50 turns/m: Other: Other, Monofilament; multifilament, untwisted or with twist of less than 5 turns per meter: Other: Other.”
The fishing line at issue is more specifically known as Seaguar CarbonPro 100% flourocarbon fishing line. It is monofilament with a decitex of 1.76 to 1.79. In the original ruling request letter, dated April 22, 2004, Kreha states the following about the fishing line:
Our fishing line is made of flourocarbon and is packaged in bulk spools which are then sent to a packing and respooling facility, Mason Tackle, in Otisville, Michigan for conversion to smaller spools, coils and packets for sale to wholesalers, distributors and key dealers in the U.S.
Based on the preceding statement, we understand that the fishing line at issue is imported in bulk on spools. In a recent follow-up phone conversation, a Kreha representative stated that between 500 and 24,000 meters of fishing line is on each imported spool.
You provided us with a sample of the fishing line. However, we did not receive a sample of the merchandise as imported. Rather, the sample fishing line was on a smaller spool that is usually sold at retail. In your August 23, 2004 letter, you state that it is your contention “that this merchandise should be classified as fishing casts and leaders under … [subheading] 9507.90.4000 as it is sold exclusively as fishing equipment.” In support of your position, you attached a copy of NY 807795, dated March 28, 1995.
ISSUE:
Is the fishing line classified in heading 9507, HTSUSA, as a “fishing cast or leader?”
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes." In the event that 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 may then be applied, in order. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
Heading 9507, HTSUSA, provides for, inter alia, fish hooks and other line fishing tackle. Subheading 9507.90.4000, HTSUSA, provides for "[f]ishing casts or leaders.” Heading 9507,
HTSUSA is limited by Legal Note 1(c), Chapter 95, HTSUSA, which states that Chapter 95 does not cover: "[y]arns, monofilament, 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 EN to heading 9507 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 EN 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)."
Pursuant to the above legal note and EN, in order to be classified in heading 9507, HTSUSA, monofilaments must be “made up into fishing lines” at the time of importation. In Headquarters Ruling (HQ) 954309, dated March 2, 1994, we discussed the meaning of “made up into fishing lines.” In regard to fishing line on spools, we specifically stated:
If the line is only imported on a spool … 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 is imported in bulk on spools, it cannot be considered “made up into fishing lines” and is precluded from classification in heading 9507, HTSUSA. Note that, unlike the fishing line at issue, the hook link material (the “Wizard Braid”) in NY 807795 was found to be “made up into fishing lines” and was classified in heading 9507, HTSUSA.
HOLDING:
NY K87959 is hereby AFFIRMED.
The Seaguar CarbonPro 100% flourocarbon fishing line is classified in subheading 5402.49.9040, HTSUSA, which provides for “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Other yarn, single, untwisted or with a twist not exceeding 50 turns/m: Other: Other, Monofilament;
multifilament, untwisted or with twist of less than 5 turns per meter: Other: Other.” The column one general rate of duty is 8 percent ad valorem.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division