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NY 882991



May 3, 1993

CLA-2-95:S:N:N8:224 882991

CATEGORY: CLASSIFICATION

TARIFF NO.: 9507.10.0040; 6307.90.9986

Susan A. King
James J. Boyle & Co.
7505 N.E. Ambassador Pl. Suite B
Portland, OR 97220

RE: The tariff classification of fishing rods and their bags from Korea.

Dear Ms. King:

In your letter dated February 3, 1993, you requested a tariff classification ruling on behalf of W.W. Grigg Company.

The merchandise consists of a fishing rod (without reel) made essentially of graphite material and measuring approximately 8 1/2 feet in length. The submitted sample rod comes with a bag that is designed to store and protect the rod. The bag is made of 65% polyester and 35% cotton and has a tie string closure. You state that normally the consumer will purchase a rod and the bag will be included at no additional cost. You also indicate that although these bags are usually imported with the rods inside them, there may be instances when the bags are imported separately. The sample will be returned as requested.

Heading 9507 of the Harmonized Tariff Schedule of the United States (HTS) provides in part for fishing rods, fish hooks and other line fishing tackle. The sample fishing rod is classifiable in heading 9507, HTS.

Concerning the classification of the fishing rod bag, General Rule of Interpretation (GRI) 5 provides that in addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

The subject bag is specially shaped to contain the fishing rod and is suitable for long term use. If entered with the fishing rod, the bag meets the requirements of GRI 5(a) and is classifiable with the fishing rod in heading 9507.

Accordingly, the applicable subheading for the fishing rod imported with its bag will be 9507.10.0040, HTS, which provides for fishing rods and parts and accessories thereof. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the fishing rod bag, when imported separately from its contents, will be 6307.90.99.86, HTS, which provides for other made up articles...other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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