CLA-2-95:RR:NC:2:224 L86534
Ms. Lisa Whetstone
Kent Sporting Goods Co., Inc.
433 Park Avenue
New London, Ohio 44851
RE: The tariff classification of a Take a Kid Fishing Package from China
Dear Ms. Whetstone:
In your letter dated July 18, 2005, you requested a tariff classification ruling.
You are requesting the tariff classification on a product that is described as a Take a Kid Fishing Package; no style number has been indicated for this item. The article consists of the following components: a fishing rod, a fishing reel, fish hooks, artificial lures, other line fishing tackle, and a flotation vest. The sample will be returned, as requested by your office.
The product is not considered a set for the purposes of the tariff. Therefore, the parts of the kit will be separately classified, as indicated in the subsequent paragraphs.
The applicable subheading for the fishing rod portion of the Take a Kid Fishing Package will be 9507.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing rods and parts and accessories thereof…fishing rods. The rate of duty will be 6% ad valorem.
The applicable subheading for the fishing reel portion of the Take a Kid Fishing Package will be 9507.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing reels and parts and accessories thereof: fishing reels: valued over $2.70 but not over $8.45 each. The rate of duty will be 24¢ each.
The applicable subheading for the fish hooks portion of the Take a Kid Fishing Package will be 9507.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for fish hooks, whether or not snelled: other. The rate of duty will be 4.8% ad valorem.
The applicable subheading for the remainder of the line fishing tackle (metal balls for the hooks and the red and white plastic line tackle accessory) in the Take a Kid Fishing Package will be 9507.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing rods, fishing hooks and other line fishing tackle…parts and accessories thereof: other, including parts and accessories: other, including parts and accessories. The rate of duty will be 9% ad valorem.
The applicable subheading for the artificial lures in the Take a Kid Fishing Package will be 9507.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing rods, fish hooks and other line fishing tackle…parts and accessories thereof: other, including parts and accessories: artificial baits and flies. The rate of duty will be 9% ad valorem.
The applicable subheading for the flotation vest portion of the Take a Kid Fishing Package will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: other…other. The rate of duty will be 7% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division