CLA-2-95:OT:RR:NC:N4:424
Ms. Cindi Kavanaugh
Mohawk Global Logistics
4455 Genesee Street
Suite 521
Buffalo, NY 14225
RE: The tariff classification of a fishing tackle wallet from China
Dear Ms. Kavanaugh:
In your letter dated January 8, 2016, you requested a tariff classification ruling on behalf of your client, Zebco Brands.
A sample of the “Folding Tackle Wallet” was submitted with your inquiry. The item is a rigid molded plastic case designed to provide storage, protection, portability and organization to lures, softbaits, hooks, and sinkers. The interior of the case is fitted with twelve individual compartments. It measures approximately 6.5” (H) x 2.5” (W) x 1.5” (D). The contents of the case are as follows: 2 bobbers, 24 hooks: not snelled, 6 swivels, 4 split shots and 14 soft plastic lures (10 plain, 2 containing Zin Jig Heads and 2 containing Zin Jig Heads and wire). .
In your request, you state that the “Folding Tackle Wallet” meets the definition of a set. Since no one article gives the kit its essential character, you suggested they be classified under the heading which occurs last in numerical order among those which equally merit consideration, GRI 3(c) noted. However, this office disagrees with this analysis.
The item cannot considered a set for tariff purposes. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. Since Zebco intends on combining the “Folding Tackle Wallet” together with a fishing rod and reel when selling, it does not meet criteria (c). Since the item cannot be considered a set for classification purposes, the individual components must be classified separately.
The applicable subheading for the case of molded plastic will be 4202.99.9000 Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers or cases, other. The rate of duty will be 20% ad valorem.
The applicable subheading for the 24 hooks will be 9507.20.8000, HTSUS, which provides for “Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets…; parts and accessories thereof: Fish hooks, whether or not snelled: Other.” The rate of duty will be 4.8% ad valorem.
The applicable subheading for the 14 lures will be 9507.90.7000, HTSUS, which provides for “Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets…; parts and accessories thereof: Other: Other, including parts and accessories: Artificial baits and flies.” The rate of duty will be 9% ad valorem.
The applicable subheading for the 2 bobbers, 6 swivels and 4 split shots will be 9507.90.8000, HTSUS, which provides for “Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets…; parts and accessories thereof: Other: Other…Other, including parts and accessories.” The rate of duty will be 9% 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 [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division