804788 80 Ruling Active

The tariff classification of boat parts from Switzerland

Issued December 9, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7616.90.0080, 7326.90.9090, 3926.90.9590

Headings: 3926, 7616, 7326

Product description

The tariff classification of boat parts from Switzerland

CBP rationale

The applicable subheading for the Anchor Clearing Hook and the Mooring Buoy Retrieving Hook will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The applicable subheading for the (aluminum) Boat Hook Attachment will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other.

Full text

NY 804788 December 9, 1994 CLA-2-73:S:N:N3:115 804788 CATEGORY: Classification TARIFF NO.: 7326.90.9090; 7616.90.0080; 3926.90.9590 Mr. Eckhard Breineder BosCo Technology 400 N.W. Alice Ave. Stuart, FL 34994 RE: The tariff classification of boat parts from Switzerland Dear Mr. Breineder: In your letter dated November 25, 1994, you requested a tariff classification ruling. The four subject items in your inquiry are described as follows: 1) Anchor Clearing Hook - attaches to a boat hook to make it easier to retrieve an anchor. It is made of stainless steel. 2) Mooring Buoy Retrieving Hook - article no. 1031, attaches to a boat hook to make mooring easier. It is made of stainless steel. 3) Boat Hook Attachment - article no. 1033, is an aluminum adapter for use with boat hooks. 4) Boat Hook Attachment - article no. 1031, is a boat hook tip made of polyvinyl chloride. The applicable subheading for the Anchor Clearing Hook and the Mooring Buoy Retrieving Hook will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem. The applicable subheading for the (aluminum) Boat Hook Attachment will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.7% ad valorem. The applicable subheading for the (PVC) Boat Hook Tip will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other. The duty rate will be 5.3% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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