CLA-2-95:RR:NC:2:224 R00811
Susan Lake
Scotty Fishing & Marine Products
2065 Henry Ave. West, Sidney
B.C., Canada V8L 5Z6
RE: The tariff classification of fishing gear from Canada.
Dear Ms. Lake:
In your electronic ruling request dated September 9, 2004, you requested a tariff classification ruling.
The merchandise consists of two downriggers for fishing, a mount for a downrigger, and a fishing rod holder and mounting device.
The downriggers are plastic fishing accessories that take a fishing line to water depths that cannot be reached with just a fishing rod. A downrigger is a spool of wire mounted on a boat. A heavy weight is hung on the end of the downrigger wire. A downrigger release is hooked to the wire and fishing line is hooked into the release. The downrigger can then be lowered to precisely the fish depth. When a fish hits, the line is released and the fish is fought on a rod and reel free of heavy lines and weights. One of your subject downriggers, model 1080 Downrigger, is a manual version that requires cranking a spool in order to retrieve the cable and weight. Another, model 1099 Downrigger, operates essentially the same but has an electric motor, gears and belt making it a power driven unit.
Both of the described downrigger products are mounted to the boat with a specially designed molded plastic mount identified as model 1025 Right Angle Side Gunnel Mount for Downrigger.
The molded plastic fishing rod holder, model 230 Rod Holder, holds a fishing rod while actively fishing. The rod holder attaches to a boat with a model 241 Side/Deck Mount that is permanently screwed to the boat.
You state that all of the foregoing products are designed and used for recreational fishing only. The applicable subheading for the downriggers, the rod holder and the mounting gear will be 9507.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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.
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