CBP Ruling D83599 — The tariff classification of a ratchet mechanism from Taiwan

Tariff classification

Headings: 8479

Product description

You submitted a sample of a ratchet mechanism, identified by a tag affixed to the sample as an XY-5033 2-inch, 5 ton standard ratchet. After importation the ratchet mechanism will be assembled together with strapping and hooks to produce a cargo tie down used for securing cargo to a truck or trailer. The ratchet mechanism is made of steel and is approximately 6« inches long. It basically consists of a frame containing two toothed wheels mounted at the sides of a slotted roller, two spring-loaded pawls, and a lever handle. The handle is manually worked back and forth in order to turn the roller and tighten the strapping. As the roller turns the pawls engage with the teeth on the wheels to prevent the roller from rotating backwards, thus maintaining tension on the strapping. To release the tension, the pawls can be manually pulled back to disengage them from the wheels. The ratchet mechanism is a mechanical appliance in and of itself. Accordingly,

CBP rationale

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.

Full text

NY D83599 November 3, 1998 CLA-2-84:RR:NC:1:103 D83599 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Ms. Margaret Mowery Geo. S. Bush & Co., Inc. PO Box 8829 Portland, OR 97208-8829 RE: The tariff classification of a ratchet mechanism from Taiwan Dear Ms. Mowery: In your letter dated October 12, 1998 on behalf of Security Chain Company you requested a tariff classification ruling. You submitted a sample of a ratchet mechanism, identified by a tag affixed to the sample as an XY-5033 2-inch, 5 ton standard ratchet. After importation the ratchet mechanism will be assembled together with strapping and hooks to produce a cargo tie down used for securing cargo to a truck or trailer. The ratchet mechanism is made of steel and is approximately 6« inches long. It basically consists of a frame containing two toothed wheels mounted at the sides of a slotted roller, two spring-loaded pawls, and a lever handle. The handle is manually worked back and forth in order to turn the roller and tighten the strapping. As the roller turns the pawls engage with the teeth on the wheels to prevent the roller from rotating backwards, thus maintaining tension on the strapping. To release the tension, the pawls can be manually pulled back to disengage them from the wheels. The ratchet mechanism is a mechanical appliance in and of itself. Accordingly, 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

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