The tariff classification of a Corner Buoy from Canada.

NY C87918 May 28, 1998 CLA-2-89:RR:NC:MM:106 C87918 CATEGORY: Classification TARIFF NO.: 8907.90.0030 Mr. Robert H. Hazelton RHH Associates, Inc. 309 Long Pond Rd. Marstons Mills, MA 02648 USA RE: The tariff classification of a Corner Buoy from Canada. Dear Mr. Hazelton: In your letter dated May 11, 1998, you requested a tariff classification ruling. You submitted descriptive literature and photographs with your request. The article in question is an anodized, aluminum structure, commercially designated the "Corner Buoy". The structure may weigh between 35 lbs. and 65 lbs. and includes a neoprene gasket, mild-steel anchoring points, stainless steel fasteners and a copper drain plug. Current models of the "Corner Buoy" stand approximately 24 inches high with diameters between 12 inches and 22 inches. The item is said to be a marine oil pollution control device used to support and improve the efficiency of oil spill containment booms. In operation the "Corner Buoy" is anchored to the bottom of the body of water wherein the containment boom is deployed and the boom is attached to the buoy through a levering action to extend an "arm" of the buoy which then secures the boom to the buoy. The applicable subheading for the Corner Buoy will be 8907.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other floating structures: Other ... Buoys. The general rate of duty will be 0.8 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 Patrick J. Wholey at 212-466-5668. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division