CLA-2-95:S:N:N8:224 882991
Susan A. King
James J. Boyle & Co.
7505 N.E. Ambassador Pl. Suite B
Portland, OR 97220
RE: The tariff classification of fishing rods and their bags from
Korea.
Dear Ms. King:
In your letter dated February 3, 1993, you requested a tariff
classification ruling on behalf of W.W. Grigg Company.
The merchandise consists of a fishing rod (without reel) made
essentially of graphite material and measuring approximately 8 1/2 feet in
length. The submitted sample rod comes with a bag that is designed to
store and protect the rod. The bag is made of 65% polyester and 35% cotton
and has a tie string closure. You state that normally the consumer will
purchase a rod and the bag will be included at no additional cost. You
also indicate that although these bags are usually imported with the rods
inside them, there may be instances when the bags are imported separately.
The sample will be returned as requested.
Heading 9507 of the Harmonized Tariff Schedule of the United States
(HTS) provides in part for fishing rods, fish hooks and other line fishing
tackle. The sample fishing rod is classifiable in heading 9507, HTS.
Concerning the classification of the fishing rod bag, General Rule of
Interpretation (GRI) 5 provides that in addition to the foregoing
provisions, the following rules shall apply in respect of the goods
referred to therein:
(a) Camera cases, musical instrument cases, gun cases, drawing
instrument cases, necklace cases and similar containers,
specially shaped or fitted to contain a specific article or
set of articles, suitable for long-term use and entered with
the articles for which they are intended, shall be classified
with such articles when of a kind normally sold therewith.
This rule does not, however, apply to containers which give
the whole its essential character.
The subject bag is specially shaped to contain the fishing rod and is
suitable for long term use. If entered with the fishing rod, the bag meets
the requirements of GRI 5(a) and is classifiable with the fishing rod in
heading 9507.
Accordingly, the applicable subheading for the fishing rod imported
with its bag will be 9507.10.0040, HTS, which provides for fishing rods and
parts and accessories thereof. The rate of duty will be 7.6 percent ad
valorem.
The applicable subheading for the fishing rod bag, when imported
separately from its contents, will be 6307.90.99.86, HTS, which provides
for other made up articles...other. The rate of duty will be 7 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 this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport