[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4161(a)-2]

[Page 142]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 48_MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
                        Subpart K_Sporting Goods
 
Sec. 48.4161(a)-2  Meaning of terms.

    (a) Fishing rods. The term ``fishing rods'' includes all articles, 
however, designated, that are designed or constructed for use in 
conjunction with a fishing reel for casting a line and hook in the sport 
of fishing. The term does not include any article that is neither 
designed for use in casting, nor suitable for such use. A so-called 
fishing rod ``blank'' is not considered to be a ``fishing rod'' unless 
the blank contains an affixed handle and reel seat, or is sold in the 
form of a kit that contains a rod blank, a handle, and a reel seat.
    (b) Fishing creels. The term ``fishing creels'' includes all 
portable containers, of whatever material made, that are designed for 
storing and carrying fish from the time they are caught until such time 
as they are removed from the container for consumption or preservation. 
The term does not include any article primarily designed for use in the 
commercial fishing industry, or an article such as a collapsible wire 
basket designed to be hung over the side of a boat to keep fish captive 
and alive in the water.
    (c) Fishing reels. The term ``fishing reels'' includes all 
mechanical and electrical devices that contain a spool for dispensing 
and recovering fishing line, and are designed for use with fishing rods 
in casting and in reeling in hooked fish in the sport of fishing. The 
term also includes reels designed for use with bows, in the sport of 
bowfishing.
    (d) Artificial lures, baits, and flies. The term ``artificial lures, 
baits, and flies'' includes all artifacts, of whatever materials made, 
that simulate an article considered edible by fish and are designed to 
be attached to a line or hook to attract fish so that they may be 
captured. Thus, the term includes such artifacts as imitation flies, 
blades, spoons, and spinners, and edible materials that have been 
processed so as to resemble a different edible article considered more 
attractive to fish, such as bread crumbs treated so as to simulate 
salmon eggs, and pork rind cut and dyed to resemble frogs, eels, or 
tadpoles.

[T.D. 7328, 39 FR 36586, Oct. 11, 1974, as amended by T.D. 8043, 50 FR 
32014, Aug. 8, 1985]