N289468 N2 Ruling Active

The tariff classification of a polar tip up from China

Issued September 19, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9507.30.4000

Headings: 9507

Product description

You have stated that the invoice cost of this product is between $3.00 and $6.00. The item is an ice fishing reel made primarily of plastic used in the sport of ice fishing. To operate the “Polar Tip Up,” a fishing line with hook and bait is spooled around the item’s reel and handle, fed through the “Easy Lock Lineguide” and lowered into the hole cutout in the ice. The “Polar Tip Up” is then placed over the hole and the bright colored flag is then positioned under the trip mechanism. When a fish bites on the hook and pulls on the line, the trip mechanism will rotate and release the flag, notifying the fisherman that there is a fish on the line. The fisherman would then pick up the “Polar Tip Up” and reel in the fish.

CBP rationale

The applicable subheading for the “Polar Tip Up” will be 9507.30.4000, Harmonized Tariff Schedule of the United States (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

N289468 September 19, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9507.30.4000 Mr. Steve Nowik ICS Customs Service Inc. 1099 Morse Avenue Elk Grove, IL 60007 RE: The tariff classification of a polar tip up from China Dear Mr. Nowik: In your letter submitted May 16, 2017, you requested a tariff classification ruling on behalf of HT Enterprises Inc. A sample of the “HT Polar Tip Up” was submitted with your inquiry. You have stated that the invoice cost of this product is between $3.00 and $6.00. The item is an ice fishing reel made primarily of plastic used in the sport of ice fishing. To operate the “Polar Tip Up,” a fishing line with hook and bait is spooled around the item’s reel and handle, fed through the “Easy Lock Lineguide” and lowered into the hole cutout in the ice. The “Polar Tip Up” is then placed over the hole and the bright colored flag is then positioned under the trip mechanism. When a fish bites on the hook and pulls on the line, the trip mechanism will rotate and release the flag, notifying the fisherman that there is a fish on the line. The fisherman would then pick up the “Polar Tip Up” and reel in the fish. The applicable subheading for the “Polar Tip Up” will be 9507.30.4000, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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