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NY H89134

April 12, 2002

CLA-2-42:RR:NC:3:341 H89134


TARIFF NO.: 4202.99.9000

Mr. Michael G. McManus
Adduci, Mastriani & Schaumberg, L.L.P.
1200 Seventeenth Street, N.W.
Washington, D.C. 20236

RE: The tariff classification of molded plastic fishing rod and tackle cases from China

Dear Mr. McManus:

In your letters dated December 14, 2001 and October 30, 2001, you requested a tariff classification ruling. The request is on behalf of Detwiler Industries, CoStar VII Division.

The submitted sample is identified as the “Pack a Pole” Fishing Rod Case, model number FB7000. It is a specially shaped and fitted carrying case designed to contain up to four fishing rods with reels attached and tackle accessories. The case is manufactured of injection molded plastics. The country of origin is China.

The ruling request suggests that the carrying case is excluded from heading 4202, HTSUSA and is properly classified in heading 3923, HTSUSA. The later heading provides for various articles for the conveyance or packing of goods, of plastics. Such goods are not of the kind normally sold without the contents and not personal effects designed and used for repetitive reuse after retail sale. In addition, the heading is limited by Chapter Note 2.(ij) which excludes trunks, suitcases, handbags or other containers of heading 4202. Your submission indicates that the molded plastic carrying case is excluded from heading 4202 because it is a “sport bag” and such goods are provided in the second half of the heading and the carrying case is not of the named materials.

A semi-colon divides heading 4202. The goods of the first half may be of any material and the goods of the second half must be of a named material or wholly or mainly covered with such material. Injection molded plastic is not a named material. Therefore if the imported article is a bag of the kind eo nomine provided in the second half or a similar bag it must be of a named material to be classified in heading 4202, HTSUSA. “Sport Bags” are one of the eo nomine goods of the second half of the heading. However, the fact that “sport bags” are provided in the second half that all containers and cases made up to provide the requisite storage, protection, organization and portability during a sporting activity are classified within the provisions for sport bags.

The first half of heading 4202 does included various containers and case that are made up to carry various articles dedicated to a sporting activity and their accessories. Each of the goods enumerated in second half of the first part of heading 4202 are specially shaped or fitted containers or cases that get their name from the good they are designed to contain. . Such goods are usually of a hard, rigid construction. Containers or cases such as gun cases, cartridge pouches, sheaths for hunting or camping knives, are containers made up for a sporting activity and are of a kind classified in the first half. Customs has considered containers and cases made up for sporting activities such as fishing within the scope of ‘similar containers or cases”. Customs decisions 953696, August 26, 1993 and960430, December 24, 1997 are noted. Other decisions such as 954092, June 28, 1993, a molded plastic ski carrier, and 956141, October 7, 1994, are similarly noted. Therefore, it follows that the reference to “sport bags” in the second half is not inclusive of all containers and cases that are designed and used to provide storage, protection, organization and portability during a sporting activity.

The “Pack a Pole” fishing Rod case, model FB7000, is a container or case of a kind similar to those provided in the later part of the first half of heading 4202, HTSUSA. Goods of the first half are not limited by material. Therefore the carrying case is classifiable within heading 4202, HTSUSA.

The applicable subheading for the “Pack a Pole” Fishing Rod Case, model FB7000, will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other containers and cases, other, other. The rate of duty will be 20 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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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