9902.17.94 - Fishing rods, each presented with a fishing reel valued over $2.70 but not more than $8.45 each and containing fishing line, the foregoing put up for retail sale as a complete kit each comprising one rod and one reel (whether or not containing other accessories), with each kit having an aggregate value of no more than $30 (provided for in 9507.30.40)

This HTS code, 9902.17.94, specifically addresses complete fishing kits presented for retail sale. These kits are characterized by the inclusion of a fishing rod, a fishing reel with a specific value range ($2.70 to $8.45), and fishing line. The aggregate value of each complete kit must not exceed $30. This provision is a temporary classification and modification, indicating that it may be subject to change.

The classification context of Section XXII and Chapter 99 signifies that this is a temporary legislative provision, often enacted under trade agreements or specific agricultural legislation. Unlike the sibling categories which generally cover live animals, this HTS code pertains to finished sporting goods kits. The focus here is on the composite nature of the kit and the specific value thresholds for its components and the overall aggregate value.

As a leaf node within the HTS, 9902.17.94 does not have further subdivisions. Classification under this code is determined by the precise composition and value of the fishing kit as described. It is crucial for importers and exporters to verify the exact contents and valuations to ensure correct classification and compliance with any applicable temporary legislation or modifications. The reference to 9507.30.40 indicates the underlying tariff provision that this temporary measure modifies.