The tariff classification of wooden fishing lures from Mexico.
Issued May 19, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9507.90.7000
Headings: 9507
Product description
You have requested information on the tariff treatment of imported fishing lures produced under two scenarios. In the first situation a fishing lure would be produced, presumably with all mexican parts, and packaged in a Mexican maquiladora for import and sale in the United States. In the second situation lure bodies and hardware would be shipped to a mexican maquiladora for assembly and packaging and shipped back for sale in the United States.
CBP rationale
the applicable subheading for the wooden fishing lures will be 9507.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing rods, fish hooks and other line fishing tackle.
Full text
NY 810232 May 19, 1995 CLA-2-95:S:N:N8:224 810232 CATEGORY: Classification TARIFF NO.: 9507.90.7000 Michael J. McLellan Rocky Beach Trading 365 Webster St. Marshfield MA 02050 RE: The tariff classification of wooden fishing lures from Mexico. Dear Mr. McLellan: In your undated letter received in this office on May 6, 1995, you requested a tariff classification ruling. You have requested information on the tariff treatment of imported fishing lures produced under two scenarios. In the first situation a fishing lure would be produced, presumably with all mexican parts, and packaged in a Mexican maquiladora for import and sale in the United States. In the second situation lure bodies and hardware would be shipped to a mexican maquiladora for assembly and packaging and shipped back for sale in the United States. Based on the facts supplied in the first situation, the applicable subheading for the wooden fishing lures will be 9507.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for fishing rods, fish hooks and other line fishing tackle...: other: artificial baits and flies. The general rate of duty will be 9 percent ad valorem. Regarding the second situation we can make no determination of the tariff treatment of the assembled lures without information indicating what specific components and materials are used in the manufacturing or assembly process, the country of origin of the components, and detailed documentary information relating to the nature of the processing and assembly operations performed in Mexico. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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