The tariff classification of fishing tackle bags with tackle boxes from China and Canada

NY F86030 June 27, 2000 CLA-2-42:RR:NC:3:341 F86030 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Mr. Bill Jerome H.A. & J.L. Wood, Inc. P.O. Box 369 Pembina, N.D. 58271 RE: The tariff classification of fishing tackle bags with tackle boxes from China and Canada Dear Mr. Jerome: In your letters dated April 13 and March 27, 2000 you requested a classification ruling. The request is on behalf of Reliance Products L.P. of Winnipeg, Canada. The sample presented with your March 27th submission is identified as the "Tournament" , style number 44809. It consists of a soft-sided tackle bag manufactured of "Vylon" which is a textile material covered on the exterior with a plastics. It is a standard fishing tackle carrying bag designed to contain fishing tackle accessories. It has one central storage compartment within which the tackle boxes may be placed and storage pockets on the front and side panels. The top has a zippered lid and it is carried by means of a removable, adjustable should strap. The sample submitted contained an assortment of molded plastic waterproof tackle boxes. The boxes are identified as full-size (style 44108) and half-size (size 44101). The product catalog indicates that a quarter-size (style 44102) is available and included in other sized bags. The molded tackle plastic boxes are compartmented to hold various items of fishing tackle, have a Dri-Loc( waterproof seal and are manufactured of heavy-duty plastics. Both the bags and the boxes are part of the "Woodstream" product line and marketed under the logo "MFS(, Modular Fishing System ." You have indicated that the soft-sided tackle bag is manufactured in China and the molded plastic waterproof tackle boxes are products of Canada. The tackle bag is fitted with five full and two half-size tackle boxes in Canada and packaged for retail sale for export to the United States. It is assumed style 44809 will be imported packed ready for sale without additional repackaging. The soft side tackle bag, with exterior surface of plastic sheeting is classifiable in subheading 4202.92.4500 , Harmonized Tariff System of the United States (HTSUS). The molded plastic "DriLoc"( tackle boxes are classifiable in subheading 4202.99.9000, HTSUS. Goods which are prima facie classifiable in two or more tariff provisions and are presented packed ready for sale as a set are classified according to General Rule of Interpretation 3(b) provided the components are put up to meet a particular need or purpose and are put up in a manner suitable for sale directly to users without repackaging. Item 44809 is said to be presented suitable for sale as required. It is put up to satisfy the common activity of providing storage, protection, organization and portability for sport fishing accessories, i.e. tackle. The soft-sided carrying bag provides the essential role of organizing all the accessories including the boxes in one convenient place while providing the same storage, protection, organization and portability to the tackle boxes. The tackle bag is designed to accommodate various combinations of the modular tackle boxes. Therefore the soft-sided tackle bag imparts the essential character of the set. The applicable subheading for style 44809, Tournament, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, of a sheeting of plastics, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem. Subpart B, Section 102.11(c), Customs Regulations provides that the determination of the country of origin of goods found to be a set is according to the materials which impart the essential character. Having determined that the soft side tackle bag imparts the essential character of style 44809, the country of origin is China. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division