CBP Ruling C86635 — The tariff classification of a sailboat steering system from Germany

Tariff classification

Headings: 8479

Product description

The Windpilot is an automatic windvane steering system for use on sailboats. Windvane steering systems obtain their steering impulse from the apparent wind angle. Once the sails and windvane have been set at the appropriate angle to the wind, the boat will continue to steer this angle indefinitely and the sails will remain properly trimmed. The Windpilot basically consists of the windvane itself, linkage, and a pendulum rudder used to make minor course corrections. The windvane mounts vertically to the stern of the vessel. The linkage, which may be composed of push rods, levers, sheathed cables, lines, or toothed or bevel gears, transmits the steering impulse to the rudder blade. The unit is available in two versions, the Pacific and the Pacific Plus. The Pacific steers vessels with tiller/mechanical wheel steering, while the Pacific Plus steers ships with center cockpit/hydraulic wheel steering. With the latter unit the main rudder is locked in position and used as a trimming blade. Both systems feature continuous heading adjustment with remote control, and a yaw damping bevel gear.

CBP rationale

The applicable subheading for the Windpilot will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other.

Full text

NY C86635 May 12, 1998 CLA-2-84:RR:NC:1:103 C86635 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Mr. Peter D. Alberdi A.J. Arango, Inc. PO Box 75062 Tampa, FL 33675-5062 RE: The tariff classification of a sailboat steering system from Germany Dear Mr. Alberdi: In your letter dated April 7, 1998 on behalf of Windpilot USA you requested a tariff classification ruling. The Windpilot is an automatic windvane steering system for use on sailboats. Windvane steering systems obtain their steering impulse from the apparent wind angle. Once the sails and windvane have been set at the appropriate angle to the wind, the boat will continue to steer this angle indefinitely and the sails will remain properly trimmed. The Windpilot basically consists of the windvane itself, linkage, and a pendulum rudder used to make minor course corrections. The windvane mounts vertically to the stern of the vessel. The linkage, which may be composed of push rods, levers, sheathed cables, lines, or toothed or bevel gears, transmits the steering impulse to the rudder blade. The unit is available in two versions, the Pacific and the Pacific Plus. The Pacific steers vessels with tiller/mechanical wheel steering, while the Pacific Plus steers ships with center cockpit/hydraulic wheel steering. With the latter unit the main rudder is locked in position and used as a trimming blade. Both systems feature continuous heading adjustment with remote control, and a yaw damping bevel gear. The applicable subheading for the Windpilot will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-466-5494. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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