Rev. Rul. 59-224

Where a fishing reel is equipped with a fishing line and sold as a unit, the manufacturers excise tax on sporting goods, imposed by section 4161 of the Internal Revenue Code of 1954, applies only to that portion of the manufacturer's sale price of the unit which is properly allocable to the fishing reel, since fishing lines are not enumerated in section 4161 of the Code and are in the nature of supplies rather than parts or accessories.