F81344 F8 Ruling Active

The tariff classification of a Toad Sled from Canada

Issued January 6, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7616.99.5090

Headings: 7616

Product description

 The merchandise is the Toad Sled, an underwater mapping/search and recovery vehicle. During operation, the sled is deployed at the search site and the driver is towed along the surface to the designated area. The driver lies on the sled in a prone position with legs under the leg bar at the back of the sled. The driver’s communications are constantly transmitting to the surface for safety to allow the driver to control the tow speed and to inform the surface boat of target acquisition. The driver “flies” the sled down to the required depth by adjusting the dive planes and begins the operation.

CBP rationale

The applicable subheading for the Toad Sled will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other, other, other, other, other.

Full text

NY F81344 January 6, 2000 CLA-2-76:RR:NC:N1:113 F81344 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Glenn M. Hafey Foreshore Technologies Incorporated 118 Garden Avenue North Vancouver, BC, Canada V7P 3H2 RE: The tariff classification of a Toad Sled from Canada Dear Mr. Hafey: In your letter dated December 7, 1999, you requested a tariff classification ruling.  The merchandise is the Toad Sled, an underwater mapping/search and recovery vehicle. During operation, the sled is deployed at the search site and the driver is towed along the surface to the designated area. The driver lies on the sled in a prone position with legs under the leg bar at the back of the sled. The driver’s communications are constantly transmitting to the surface for safety to allow the driver to control the tow speed and to inform the surface boat of target acquisition. The driver “flies” the sled down to the required depth by adjusting the dive planes and begins the operation. The applicable subheading for the Toad Sled will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other, other, other, other, other. The general rate of duty will be 2.5 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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