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I87186 I8 Ruling Active

The tariff classification of a modular floating system from Canada

Issued October 24, 2002 by U.S. Customs and Border Protection.

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I8 I87186 (October 24, 2002)

Tariff classification

HTS codes: 8907.90.0090

Headings: 8907

Product description

You submitted descriptive literature with your request. The merchandise at issue is a knocked-down modular floating system. Most components are of plastic, while the assembly tools and “anchorage for chain”, which are said to be included with the system, are of steel. Each system will vary in the number and kind of components and final configuration depending upon the needs of the customer. Some systems would include a ladder, diving board and/or slide. The module floating systems may be used in a variety of applications such as industrial platforms, aquaculture frames, residential and commercial docks, as well as residential and municipal play platforms.

CBP rationale

The applicable subheading for individual knocked-down modular floating systems will be 8907.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other floating structures … other …other.

Full text

NY I87186 October 24, 2002 CLA-2-89:RR:NC:MM:106 I87186 CATEGORY: Classification TARIFF NO.: 8907.90.0090 Mr. Douglas McKenny Norman G. Jensen, Inc. P.O. Box 1439 395 Caswell Avenue Derby Line, VT 05830 RE: The tariff classification of a modular floating system from Canada Dear Mr. McKenny: In your letter dated October 2, 2002, on behalf of Candock Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request. The merchandise at issue is a knocked-down modular floating system. Most components are of plastic, while the assembly tools and “anchorage for chain”, which are said to be included with the system, are of steel. Each system will vary in the number and kind of components and final configuration depending upon the needs of the customer. Some systems would include a ladder, diving board and/or slide. The module floating systems may be used in a variety of applications such as industrial platforms, aquaculture frames, residential and commercial docks, as well as residential and municipal play platforms. The applicable subheading for individual knocked-down modular floating systems will be 8907.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other floating structures … other …other. The rate of duty will be free. 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 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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