CLA-2-95:OT:RR:NC:N4:424
Mr. Chris Tovar
CST Inc.
500 Westpark Drive
Peachtree City, GA 30269
RE: The tariff classification of fishing rod holders from China
Dear Mr. Tovar:
In your letter submitted May 31, 2022, you requested a tariff classification ruling on behalf of your client C.E. Smith Company, Inc. Photographs and descriptions of two fishing rod holders were provided in lieu of a sample.
The products at issue are fishing rod holders which are designed to be installed in a boat. We note that although the products may be used to facilitate the storage and handling of the fishing rods on a boat, they are intended for use while actively fishing. The purpose of the rod holders is to create a wide spread to prevent trolling tangles when fishing with multiple rods at the same time. One of the fishing rod holders is made of aluminum and the other is composed of stainless steel. The rod holders include the following parts: screwless flush mount stainless steel rod holder, part # 53677, flush mount stainless steel rod holder, part # 53671A, aluminum clamp-on rod holder, part# 53700, aluminum outrigger rod holder, part # 53800 and aluminum transom rod holder, part # 53750, all of which are being imported in a finished condition and ready for installation.
The applicable subheading for both of the fishing rod holders will be 9507.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fishing rods, fish hooks and other line fishing tackle…parts and accessories thereof: fishing rods and parts and accessories thereof, parts and accessories. The rate of duty will be 6 percent 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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division