The tariff classification of a ratchet mechanism from Taiwan

NY C89318 July 14, 1998 CLA-2-84:RR:NC:1:103 C89318 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Ms. Susan Gulino Jade International, Inc. Folcroft West Business Park Bay 102, Georgetown Bldg. Folcroft, PA 19032-0469 RE: The tariff classification of a ratchet mechanism from Taiwan Dear Ms. Gulino: In your letter dated June 12, 1998 on behalf of Lift All Company you requested a tariff classification ruling. With your inquiry you submitted a sample of the product your client intends to import, which you referred to as a long-handled ratchet. The ratchet will be used, along with webbing (which is not imported with the ratchet), to secure cargo on a flatbed trailer and prevent it from shifting. The ratchet mechanism is made of steel and is approximately 9 inches in length. It basically consists of a frame containing two toothed ratchet wheels mounted at the sides of a slotted roller, two sets of spring-loaded pawls, and a lever handle. The handle is worked back and forth in order to turn the roller and tighten the webbing. As the roller turns, the pawls engage with the teeth on the ratchet wheels to prevent the roller from rotating backwards, thus maintaining tension on the webbing. To release the tension, the pawls can be manually pulled back to disengage them from the ratchet wheels. The applicable subheading for the ratchet mechanism 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