883806 88 Ruling Active

The tariff classification of a "Sport Strap" and a "RatchetTie Down" from Taiwan.

Issued March 26, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.9099, 6307.90.9986

Headings: 6307, 8479

Product description

The "Sport Strap" is made of nylon webbing and measures 12 feet long by 1 inch wide with an adjustable metal buckle and polyurethane covered hook attached at each end. The "Ratchet Tie Down" is constructed of nylon webbing attached to a metal manual ratchet gear. It measures 12 feet long by 1 inch wide.

CBP rationale

The applicable subheading for the "Sport Strap" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the "Ratchet Tie Down" will be 8479.89.9099, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; Other machines and mechanical appliances: Other: Other: Other: Other.

Full text

NY 883806 MARCH 26 1993 CLA-2-63:S:N:N6:345 883806 CATEGORY: Classification TARIFF NO.: 6307.90.9986; 8479.89.9099 Mr. Patrick Barrett Arizona Customs Brokers 2602 South 24th St., Suite 101 Phoenix, Arizona 85034 RE: The tariff classification of a "Sport Strap" and a "Ratchet Tie Down" from Taiwan. Dear Mr. Barrett: In your letter dated March 4, 1993, on behalf of U-Haul International, Phoenix, Arizona, you requested a tariff classification ruling. The samples submitted are a "Sport Strap", product #SS, and a "Ratchet Tie Down", product #RT. The "Sport Strap" is made of nylon webbing and measures 12 feet long by 1 inch wide with an adjustable metal buckle and polyurethane covered hook attached at each end. The "Ratchet Tie Down" is constructed of nylon webbing attached to a metal manual ratchet gear. It measures 12 feet long by 1 inch wide. The applicable subheading for the "Sport Strap" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the "Ratchet Tie Down" will be 8479.89.9099, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; Other machines and mechanical appliances: Other: Other: Other: Other. The rate of duty will be 3.7 percent 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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