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N269567 N2 Ruling Active

The tariff classification of a fishing rod and reel from China

Issued October 27, 2015 by U.S. Customs and Border Protection.

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N2 N269567 (October 27, 2015)

Tariff classification

HTS codes: 9507.30.4000

Headings: 9507

GRI rules applied: GRI 3(c)

Product description

The item is a size 30, ultra-light graphite fishing rod. It is constructed of a two-piece fiberglass pole with a three-piece screw-down graphite reel seat, stainless steel frame guides with ceramic rings and EVA grips for comfort. The reel is imported securely attached to the rod and comes pre-spooled with 8 lb. monofilament fishing line. The reel is valued at $2.98. The item is imported packaged ready for retail sale with the rod in two-pieces and strapped together with hangtags. Being that the reel and the rod are equally essential to the article’s performance, no essential character can be determined. By application of GRI 3(c), the “Alpha Spin Combo Fishing Rod,” will be classified under the subheading which occurs last in numerical order among those which equally merit consideration. In this instance, the reel occurs last.

CBP rationale

The applicable subheading for the “Alpha Spin Combo Fishing Rod” will be 9507.30.4000, HTSUS, which provides for "Fishing rods, fish hooks and other line fishing tackle…Fishing reels and parts and accessories thereof: Fishing reels: Valued over $2.

Full text

N269567 October 27, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9507.30.4000 Ms. Heather Creegan Ocean State Job Lot 375 Commerce Park Rd. North Kingstown, RI 02852 RE: The tariff classification of a fishing rod and reel from China Dear Ms. Creegan: In your letter dated October 7, 2015, you requested a tariff classification ruling. A sample of the “Alpha Spin Combo Fishing Rod,” OSJ SKU# 147804, was submitted with your inquiry. The item is a size 30, ultra-light graphite fishing rod. It is constructed of a two-piece fiberglass pole with a three-piece screw-down graphite reel seat, stainless steel frame guides with ceramic rings and EVA grips for comfort. The reel is imported securely attached to the rod and comes pre-spooled with 8 lb. monofilament fishing line. The reel is valued at $2.98. The item is imported packaged ready for retail sale with the rod in two-pieces and strapped together with hangtags. Being that the reel and the rod are equally essential to the article’s performance, no essential character can be determined. By application of GRI 3(c), the “Alpha Spin Combo Fishing Rod,” will be classified under the subheading which occurs last in numerical order among those which equally merit consideration. In this instance, the reel occurs last. The applicable subheading for the “Alpha Spin Combo Fishing Rod” will be 9507.30.4000, HTSUS, which provides for "Fishing rods, fish hooks and other line fishing tackle…Fishing reels and parts and accessories thereof: Fishing reels: Valued over $2.70 but not over $8.45 each." The rate of duty will be $0.24 cents each. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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