G82143 G8 Ruling Active

The tariff classification of a fishing jig or lure from China.

Issued September 25, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9507.90.7000

Headings: 9507

Product description

You are requesting the tariff classification on an item that is described as a fishing jig. Another term for a jig is a lure and a lure is considered artificial bait for the purposes of the HTS. However, the instant item is actually a combination lure and fishhook. The tariff has a provision for both fishhooks and artificial bait or flies. It has been determined that this item is properly classified as artificial bait or flies, based on the principle of essential character. The concept of essential character is stated in General Rule of Interpretation (GRI) 3 (b) and means that the classification of a composite good should be based on the classification of the part of the item that imparts the essential character to the item. The submitted sample is a composite good because it combines a lure and a hook in the same product. The essential character of the instant merchandise is the lure or artificial bait portion. Therefore, the item is classifiable in Chapter 95 as artificial bait or flies.

CBP rationale

The applicable subheading for the fishing jigs 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…parts and accessories thereof: Other, including parts and accessories: Artificial baits and flies.

Full text

NY G82143 September 25, 2000 CLA-2-95:RR:NC:2:224 G82143 CATEGORY: Classification TARIFF NO.: 9507.90.7000 John F. Herber Fritz Companies, Inc. 8870 Boggy Creek Rd. Suite 700 Orlando, FL 32824 RE: The tariff classification of a fishing jig or lure from China. Dear Mr. Herber: In your letter dated September 14, 2000, you requested a tariff classification ruling, on behalf of Garrico, your client. You are requesting the tariff classification on an item that is described as a fishing jig. Another term for a jig is a lure and a lure is considered artificial bait for the purposes of the HTS. However, the instant item is actually a combination lure and fishhook. The tariff has a provision for both fishhooks and artificial bait or flies. It has been determined that this item is properly classified as artificial bait or flies, based on the principle of essential character. The concept of essential character is stated in General Rule of Interpretation (GRI) 3 (b) and means that the classification of a composite good should be based on the classification of the part of the item that imparts the essential character to the item. The submitted sample is a composite good because it combines a lure and a hook in the same product. The essential character of the instant merchandise is the lure or artificial bait portion. Therefore, the item is classifiable in Chapter 95 as artificial bait or flies. The applicable subheading for the fishing jigs 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…parts and accessories thereof: Other, including parts and accessories: Artificial baits and flies.” The rate of duty will be 9 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

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