The tariff classification of an anchor winch from Canada

NY 873989 May 22, 1992 CLA-2-84:S:N:N1:103 873989 CATEGORY: Classification TARIFF NO.: 8425.39.0000 Mr. Stephen J. Pepi Great Lakes Customs Brokerage, Inc. P.O. Box 740 Buffalo, NY 14213 RE: The tariff classification of an anchor winch from Canada Dear Mr. Pepi: In your letter dated April 27, 1992 on behalf of Environmental Enterprises Inc. you requested a tariff classification ruling. The Easy Anchor is a hand-operated winch used to lower and raise anchors on lightweight boats. It basically consists of two reels mounted in a single housing, a ratchet crank handle, two pulleys, and eyelet rope guides. To utilize the Easy Anchor the housing and guides are bolted to either side of the boat, while the pulleys are screwed to the bow and stern. The crank handle is then engaged and turned, causing rope to unwind from each reel and thus lowering two anchors (attached to the end of each rope) from the boat's bow and stern. The anchors, which can weigh up to 25 pounds each, prevent the boat from turning or drifting. The process is reversed to raise the anchors, and the crank is then disengaged. This prevents the reels from rotating and accidentally lowering the anchors. In its imported condition, the Easy Anchor will not include the rope and anchors, which will be procured domestically. The applicable subheading for the Easy Anchor will be 8425.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other winches: other. The duty rate will be 2 percent ad valorem. Goods classifiable under subheading 8425.39.0000, HTS, which have originated in the territory of Canada, will be entitled to a .4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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