CLA-2-95:OT:RR:NC:2:224
Mr. Roman Klimenko
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of various articles in a duffle bag from China
Dear Mr. Klimenko:
In your letter dated March 24, 2009, you requested a tariff classification ruling on behalf of your client Pure Fishing.
A sample of a product that is described as a Fishing Tackle Kit was submitted with your inquiry. The article consists of a duffle bag and 2 fishing kits. The first kit is called a “Power Bait Assortment Kit” that holds 4 types of artificial baits made of Plastisol and dipped into fish attractant and a hook, jig and a sinker. Kit #2 contains a clear plastic container holding a stainless steel fisherman’s line clippers with fold out screwdriver, opener, punch and dull edged hand tool attached to a lanyard, a 6’ braided polyethylene stringer with a tapered needle on one end, a plastic hook disgorger, a 4” x 3” clear polyvinyl chloride (PVC) plastic sheeting material badge holder with a single compartment zip-lock closure and an 8 lb. nylon test line. The test line is of USA origin and is sent to China for placement in the kit. The duffle bag is constructed with an outer surface of man-made textile material. The duffle bag is designed to provide storage, organization, protection and portability for fishing accessories, and other personal effects during travel. It has an unlined storage compartment with a nylon zipper closure. It also features double webbed carrying handles and an adjustable, removable shoulder strap with plastic clips at each end. The front exterior has a zippered pocket across the width of the bag. It measures approximately 17” (W) x 10” (H) x 8” (D).
The product as enumerated above is not considered a set for the purposes of the tariff and therefore, each item in the kits will be classified separately. The duffle bag is capable of holding a large number of items in addition to the fishing kits and is not specially shaped or fitted. It does not sufficiently relate to the fishing kits or meet a particular need or specific activity.
The applicable subheading for the duffle bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the Plastisol artificial bait and the jig of the “Power Bait Assortment Kit” will be 9507.90.7000, 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 fish hook of the “Power Bait Kit” will be 9507.20.8000, HTSUS, 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 sinker of the “Power Bait Kit”, the polyethylene stringer with tapered needle and the plastic hook disgorger of Kit #2 will be 9507.90.8000, HTSUS, which provides for “Fishing rods, fish hooks and other line fishing tackle…parts and accessories thereof: Other…Other, including parts and accessories.” The rate of duty will be 9% ad valorem.
The applicable subheading for the plastic container of Kit #2 will be 3924.90.5600, HTSUS, which provides for “Table ware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other.” The rate of duty will be 3.4% ad valorem.
The applicable subheading for the PVC badge holder of Kit #2 will be 4202.32.2000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.
The applicable subheading for the stainless steel fisherman’s line clippers of Kit #2 will be 8205.59.5560, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand-or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other (including parts). The rate of duty will be 5.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division