HQ 082021: Decision on Application for Further Review of Protest No. 2809-4-001100

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       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.














                                         - 2 -

            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.  














                                         - 3 -

                 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
                                       Commercial Rulings Division



















































            6cc:  Area Director, New York Seaport
            2cc:  Chief, CIE
            1cc:  Regional Commissioner Los Angeles, California
            1cc:  Regulatory Trade Program Div. Room 1328
            SRosenow:jaj:1/23/89



























































                                HQ 082021 ENTRIES



                         ENTRY NUMBER        DATE OF ENTRY



                          81-133452-5          9-11-81

                             133521-0          9-18-81

                          82-137247-0          1-7-82

                             137351-8          2-1-82

                             137547-7          3-29-82

                             137829-6          7-2-82