RECREATIONAL EQUIPMENT.

SEC. 205. RECREATIONAL EQUIPMENT. (a) Sporting Goods.— Section 4161 (relating to sporting goods) is amended to read as follows: “SEC. 4161. IMPOSITION OF TAX. “There is hereby imposed upon the sale of fishing rods, creels, reels, and artificial lures, baits, and flies (including parts or accessories of such articles sold on or in connection therewith, or with the sale thereof) by the manufacturer, producer, or importer a tax equivalent to 10 percent of the price for which so sold.” (b) Photographic Equipment.—Part II of subchapter D of chapter 32 (relating to photographic equipment) is repealed and the table of parts for such subchapter is amended by striking out the item relating to part II.