HQ 0082021 - Decision on Application for Further Review of Protest No. 2809-4-001100 - United States International Trade Commision Rulings

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HQ 082021

January 31, 1989

CLA-2:CO:R:C:G 082021 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 731.22

District Director of Customs
555 Battery Street
P.O. Box 2450
San Francisco, California 94126

RE: Decision on Application for Further Review of Protest No. 2809-4-001100

Dear Sir:

This is our decision on Application for Further Review of Protest No. 2809-4-001100, dated August 2, 1984, covering various entries which were liquidated on May 4, 1984. At issue is the tariff classification of certain fishing rods and line from Taiwan.

FACTS:

The merchandise at issue consists of fishing reels with nylon line put up on them. They were liquidated as entireties under item 731.22, Tariff Schedules of the United States (TSUS), as fishing reels valued over $2.70 but not over $8.45 each. The importer, Pacific Products, has proposed various alternatives. The importer claims in all but one of these alternatives that the fishing reel and line are not an entirety and, therefore, should be classified in item 731.20, TSUS, the provision for fishing reels valued not over $2.70 each; and the line should be classified in item 731.44, TSUS, the provision for fishing line put up and packaged for retail sale. If the reel and line are classified separately, the value of the reel might (depending on whether or not the cost of putting up the line on the reels is attributed to the reels as well as to the line) fall below $2.70 each. Fishing reels valued not over $2.70 each are classified under item 731.20, TSUS.

ISSUE:

Whether the fishing reel and line should be classified together or separately.

LAW AND ANALYSIS:

One of the claims made by the importer's counsel is that a uniform and established practice exists with regard to the classification of this merchandise. He claims that this practice was established by Rulings TC 492.222C of December 30, 1965, and MFG 422.222TT 009723 of February 24, 1971. However, mere issuance of a ruling without publication in the Customs Bulletin does not create a uniform and established practice. 19 CFR section 177.10(b). No evidence of creation of a practice by liquidations of entries covering the merchandise in question is presented. These rulings provided no facts or rationale for their conclusions so they cannot be discussed as precedent.

The decision to classify and liquidate the reel and line as an entirety under item 731.22, TSUS, as fishing reels was based on Headquarters Ruling Letter (HRL) 072875, dated March 8, 1984. This ruling also dealt with fishing reels with the line put up and packaged for retail sale. In this ruling the line was found to be an entirety with the reel and classifiable under item 731.22, TSUS.

The decision in HRL 072875 was based on Charles Garcia and Co. v. United States, 45 CCPA 1, C.A.D. 663 (1957), and United States v. Charles Garcia and Co., 48 CCPA 140, C.A.D. 780 (1961). The Garcia cases dealt with fishing reels which were packaged with an extra spool specially designed to be used for a different type of fishing. It was found that the fishing reel and the extra spool to be an entirety because the fishing reel, as it was intended to be used was not complete without the extra spool. This decision was based on Norma Company of America v. United States, 6 Ct. Cust. Appls. 89, T.D. 35338 (1915), which held that if a part of an article is necessary for the article to perform its function then the part is part of the entirety.

The fishing reel at issue could not be used to fish without the fishing line. The fishing reel and fishing line are classifiable as an entirety.

HOLDING:

The fishing reels and line are classifiable as an entirety under item 731.20, TSUS, as fishing reels and parts thereof: reels: valued not over $2.70 each, or item 731.22, TSUS, as fishing reels and parts thereof: reels: valued over $2.70 but not over $8.45 each.

The protest should be denied. A copy of this decision should be attached to the Form 19 Notice of Action to be sent to the protestant.

Sincerely,

John Durant, Director

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