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NY I87866




November 14, 2002

CLA-2-95:RR:NC:2:224 I87866

CATEGORY: CLASSIFICATION

TARIFF NO.: 9507.30.2000

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia PA 19153

RE: The tariff classification of a Telescopic Fishing Set from China.

Dear Mr. Hoffacker:

In your letter dated October 21, 2002, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc.

The product, described as a Telescopic Fishing Set - item SP-22941, consists of a 1.5 meter fishing rod, a fishing reel with 8 lb/100 yard line, a 14-function stainless steel angler’s tool with case, a nylon bag, one fishing float, and a small accessory box. The Telescopic Fishing Set is packaged in a blister color box. We assume the color illustrations submitted with the request indicate the set’s condition as imported and retailed in the United States.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 of the HTSUS provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.

In considering the tariff classification of the Telescopic Fishing Set with its various components, we note that no one heading in the HTSUS fully and accurately describes the set. Therefore, the set cannot be classified in accordance with GRI 1. Since the set is made up of two or more components that if imported separately would be classified under different headings or subheadings in the tariff schedule, we must refer to GRI 3 to classify the fishing set. In this regard, we note that the individual components making up the fishing set may be prima facie classifiable as follows: the fishing rod in subheading 9507.10 and the fishing reel in 9507.20; the angler’s tool in heading 8205; and, the nylon bag in heading 4202 of the HTSUS. The remaining components, specifically, a fishing accessory box valued at an FOB value of 0.16 cents, a fishing line with an FOB value of 0.13 cents, and a fishing float valued at FOB 0.08 cents, are considered de minimis to the whole and will not be used in a GRI 3 determination of the classification of the Telescopic Fishing Set.

GRI 3(a) of the HTSUS provides that a composite article or a set such as the instant kit is to be classified in the heading that provides the most specific description. Since the description of the various components is equally specific the set cannot be classified under GRI 3(a). Accordingly, we must next consider the classification of the set under GRI 3(b) which covers, among other things, goods put up in sets for retail sale.

Explanatory Note X to GRI 3(b) provides that merchandise is a “set put up for retail sale” if it is composed of: (a) at least two different items classifiable in different headings; (b) it consist of items put up together to meet a particular need; and, (c) it is put up in a manner suitable for sale directly to users, without re-packing, in a retail package. Goods classifiable under GRI 3(b) are classified as if they consisted of the component that gives them their essential character, which may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

In consideration of all these factors we have concluded that there is no one component that imparts the essential character to the Telescopic Fishing Set. The rod, reel and 14 function steel angler’s tool all play more or less equal and necessary roles in the performance of the set and are equally essential to the function for which the set was designed. Accordingly, we must refer to GRI 3(c) which provides that when a good cannot be classified by reference to GRI 3(a) or (b), it is classified in the heading or subheading which occurs last in numerical order among those components of the good which equally merit consideration in determining their classification.

Accordingly, by virtue of GRI 3(c), the fishing set would be classified in the subheading that occurs last in numerical order among those which equally merit consideration, leading us to subheading 9507.30.20, HTSUS, which provides for fishing reels.

The applicable subheading for the Telescopic Fishing Set will be 9507.30.2000, HTSUS, which provides for fishing reels and parts and accessories thereof: fishing reels valued not over $2.70 each. The rate of duty will be 9.2 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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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