CLA-2-95:RR:NC:2:224 G86774
Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles CA 90026-5097
RE: The tariff classification of five fishing reel covers from China or Taiwan.
Dear Ms. Antrim-Saizan:
In your letter dated January 30, 2001, you requested a tariff classification, on behalf of your client, HYI Hawe Yue.
You are requesting the tariff classification on five styles of fishing reel covers. All of the covers will be marketed as fishing reel accessories. They are intended to protect the fishing reel while the reel is either on the rod or off the rod. All covers are designed to fit only the individual type reel.
Style SHM-RS is available in 3 sizes; the largest (size 5) is supplied for review. Style SHM-TL is available in 4 sizes: the smallest is supplied for review. Style ARF-SP is available in 2 sizes (M, L): size L is supplied for review. Style ARF-C is available in 4 sizes (S, M, L, X ): size M is supplied for review. Style ARF-TR is available in 4 sizes or classes (30, 50, 80, 130): class 80 is submitted for review. With the exception of style SHM-RS all the styles are attached to the reel or reel and rod by means of hook and loop tape closures. Style SHM-RS is designed with a large zipper. All styles are constructed of neoprene or a combination of neoprene and nylon fabric with well placed drainage holes that allow water to drain from the reel. The products will be classified in Chapter 95 of the HTS as fishing reel accessories.
The applicable subheading for the fishing reel covers will be 9507.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Fishing reels and parts and accessories thereof: Parts and accessories.” The rate of duty will be 5.4 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 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division