CLA-2-42:OT:RR:NC:N4:441
Katy McLaughlan
Glomex, Inc.
1511 S. Carlos Avenue
Ontario, CA 91761
RE: The tariff classification of a reel bag and line tamers from China
Dear Ms. McLaughlan:
In your letter dated January 28, 2014, you requested a tariff classification ruling. You have submitted samples, which are being returned to you.
The first sample is a reel bag constructed of neoprene that is covered on the outer surface with man-made textile. It is designed to provide storage, protection, and portability to one fishing reel. It measures approximately 5” (W) x 5.5” (H) x 1.25” (D).
The second sample consists of three products you refer to as line tamers. They, too, are constructed of neoprene that is covered with textile fabric. They are designed keep fishing line neatly in place on the spool.
You have suggested that the articles described above are properly classified under subheading 9507.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Fishing rods, fish hooks, and other line fishing tackle; fish landing nets…parts and accessories thereof: fishing reels and parts and accessories thereof: Parts and accessories.” However, Customs and Border Protection has stated that for merchandise to be considered an “accessory” the item must contribute directly to the effectiveness of the primary article. Since the fishing reel bag and line tamers do not contribute directly to the effectiveness of the primary article during the activity of fishing, they are not considered to be accessories and are not classified in chapter 95. Furthermore, the reel bag is excluded from classification in Chapter 95 by application of Note 1(d).
The applicable subheading for the reel bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the line tamers will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division