OT:RR:CTF:TCM H264749 PTM
Mr. Joshua F. Kienitz, Import Manager
OEC Logistics Inc.
13100 Alondra Blvd., Suite 100
Cerritos, CA 90703
Dear Mr. Kienitz,
This is in response to your November 19, 2014 correspondence, in which you request a binding ruling on behalf of your client, YAK-GEAR. The request concerns the tariff classification of various products on the Harmonized Tariff Schedule of the United States (“HTSUS”). Specifically, the products are the “RBCUP Cup Clam,” the “RBRH Rod Holder II,” and the RBTAP Three Axis Platform.” Our response follows.
FACTS:
YAK-GEAR produces kayak, canoe, and stand-up paddleboard accessories. The products at issue are part of the “Railblaza StarPort” line of products, which is described as a versatile multifunctional external mounting system for use on kayaks, boats and canoes. The products allow the users to fit and re-task the various Railblaza accessories into a single port. The port features a slide locking mechanism that permits the user to mount, lock and remove the Railblaza accessory in place on the hull of a vessel. All of the accessories are constructed of plastic materials.
The RBRH Rod Holder II holds a fishing rod and reel. The holder is adjustable for 360 degrees of rotation and over 90 degrees vertically. It attaches to Railblaza StarPort mounts that are sold separately. The following are images of the Rod Holder:
The RBCUP Cup Clam is a drink holder that mounts with Railblaza bases to hold water bottles. The Cup Clam has extendable fingers and can be collapsed for storage. It attaches to Railblaza StarPort mounts that are sold separately. The following are images of the RBCUP Cup Clam:
The RBTAP Three Axis Platform is a mount with swivel points designed to secure devices such as depth finders, GPS devices and cameras. The Three Axis Platform can be mounted on flat vertical or horizontal surfaces using any of the Railblaza bases. The devices are affixed to the platform with screws. The platform attaches to Railblaza StarPort mounts that are sold separately. The following are images of the Three Axis Platform:
ISSUE:
What is the tariff classification of the RHRH Rod Holder, RBCUP Cup Clam, and RBTAP Three-Axis Platform?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods 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 GRIs 2 through 6 may be applied in order.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions at issue are as follows:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926.90 Other:
* * * * *
9507 Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting equipment; parts and accessories thereof:
9507.10.00 Fishing rods and parts and accessories thereof:
Note 2(y) to Chapter 39, HTSUS states that the heading does not cover “Articles of chapter 95 (for example, toys, games, sports equipment).” Thus, if the fishing rod holder is classified in Chapter 95, HTSUS, it is excluded from classification in chapter 39 HTSUS. Heading 9507, HTSUS, covers, eo nomine, fishing rods and parts and accessories thereof.
Note 3 to chapter 95, HTSUS, states, in pertinent part, that “…parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.”
The term “accessory” is not defined in the HTSUS or in the Harmonized Commodity Description and Coding Explanatory Notes (ENs). However, this office has stated that the term “accessory” is generally understood to mean an article which is not necessary to enable the goods with which they are intended to function. They are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation). See Headquarters Ruling Letter (HQ) 958710, dated April 8, 1996; HQ 950166, dated November 8, 1991. We also employ the common and commercial meanings of the term “accessory”, as the courts did in Rollerblade v. United States, wherein the Court of International Trade derived from various dictionaries that an accessory must relate directly to the thing accessorized. See Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (CIT 2000), aff’d, 282 F.3d 1349 (Fed. Cir. 2002) (holding that inline roller skating protective gear is not an accessory because the protective gear does not directly act on or contact the roller skates in any way); see also HQ 966216, dated May 27, 2003, HQ H061738, dated May 5, 2010. Applying the foregoing, we find that the fishing rod holder is an accessory. The rod holder is connected to the primary article, the fishing rod. The fishing rod holder is of secondary importance to the rod itself for fishing. However, it contributes to the function of the fishing rod by maintaining it in a stable position while the user fishes.
Prior CBP rulings have classified fishing rod holders as parts and accessories of fishing rods. See, e.g., New York Ruling (“NY”) R00811 (Sept. 16, 2004) (holding that a molded plastic fishing rod holder with dick mount was classified in heading 9507, HTSUS). Consequently, the fishing rod holder may not be classified in Chapter 39, HTSUS, by virtue of Note 2(y) to Chapter 39. Consequently, it is properly classified in heading 9507, HTSUS.
With respect to the RBCUP Cup Clam, CBP has consistently classified plastic cup holders (other than those designed strictly for use in automobiles) in heading 3926 HTSUS. In NY N150315 (Mar. 25, 2011), we classified an outdoor cupholder consisting of a fiberglass reinforced plastic rod and plastic cup holder in subheading 3926.90.9980 HTSUS. In N009977 (May 7, 2007), we classified a “Liquid Caddy” beverage holder consisting of a cup-shaped beverage holder mounted onto a pivoting curved arm and mounting fitting, and constructed out of polyvinyl chloride plastic, under subheading 3926.90.9980 HTSUS. Similar to the RBCUP Cup Holder, the Liquid Caddy contained an attachment which allowed it to be secured to a wide variety of objects, such as a boat, bicycle, motorcycle or golf cart. In NY D88151 (Mar. 11, 1999), we classified an “insulated stroller drink holder” constructed from plastic and designed to fit on a child’s stroller under subheading 3926.90.9980 HTSUS.
The RBTAP Three-Axis Platform is constructed of plastic and can be used to mount a camera, depth gauge, or other device to a Railblaza base. CBP has classified similar plastic mounts in heading 3926 HTSUS. For example, in NY N230982 (Sept. 6, 2012), CBP classified a plastic mount for a tablet computer in heading 3926 HTSUS. The plastic tablet computer mount was designed to fit over the headrest of a vehicle so a passenger in the rear seat could view the tablet hands free. Similarly, the RBTAP Three-Axis Platform permits the user to operate a camera, depth gauge or other device hands-free and without worry that the device will fall off the surface to which it is affixed.
HOLDING:
By operation of GRIs 1 (Note 3 to Chapter 95) and 6, HTSUS, the RBRH Rod Holder II is classified in heading 9507 HTSUS, and specifically in subheading 9507.10.00, which provides for “Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting equipment; parts and accessories thereof: Fishing rods and parts and accessories thereof:.” The column one, general rate of duty is 6% ad valorem.
By operation of GRI 1, the RBCUP Cup Holder and RBTAP Three-Axis Platform are classified in heading 3926 HTSUS, and specifically in subheading 3926.90.99, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other:.” The column one, general rate of duty is 5.3% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided online at www.usitc.gov/tata/hts/.
Sincerely,
Ieva K. O’Rourke, Chief
Tariff Classification and Marking Branch