The tariff classification of a ratchet strap from Taiwan

NY C87069 May 18, 1998 CLA-2-84:RR:NC:1:103 C87069 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Ms. Carie Samuel Fritz Co., Inc. 1721 W. Elfindale, St. 205 Springfield, MO 65807 RE: The tariff classification of a ratchet strap from Taiwan Dear Ms. Samuel: In your letter dated April 17, 1998 on behalf of Outdoor Design, Inc. you requested a tariff classification ruling. With your inquiry you submitted a sample of the ratchet strap. The sample basically consists of a metal ratchet mechanism with a short length of polypropylene strapping and metal S hook, and a separate polypropylene strap and metal S hook approximately 5« feet long. The ratchet mechanism contains two toothed ratchet wheels mounted at the sides of a slotted roller, spring loaded pawls, and a short lever handle. To use the article, the separate polypropylene strap is threaded into the roller's slot and the lever handle is worked back and forth, thus turning the roller and tightening the strap. As the roller turns the pawls engage with the teeth on the ratchet wheels to prevent the roller from rotating back and loosing tension. Your client will market the ratchet strap as a means of securing a deer stand to a tree. You suggested that the ratchet strap may be classifiable in subheading 8425.19.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other pulley tackle and hoists. Pulley tackle and hoists are designed to give a mechanical advantage to facilitate lifting. The ratchet strap is not principally used to lift, but rather to hold or secure an object. In addition, it is not commonly or commercially known as a hoist. Therefore it cannot be classified in subheading 8425.19.00, HTS. The applicable subheading for the ratchet strap will be 8479.89.9797, 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