K87953 K8 Ruling Active

The tariff classification of two paddle leashes and a signaling mirror from China and Taiwan

Issued July 28, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5609.00.4000, 3926.90.9880, 8306.30.0000

Headings: 5609, 3926, 8306

Product description

It is made of a hook-and-loop fastener band, two stainless steel swivels covered in plastic, a coiled cord made of plastic with a PU center, and a plastic clip.

CBP rationale

The applicable subheading for NW-PDL1 will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plastic, other. The applicable subheading for OK-PDL2 will be 5609.00.4000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other. The applicable subheading for CRL-MRR will be 8306.30.0000, HTS, which provides for mirrors of base metal.

Full text

NY K87953 July 28, 2004 CLA-2-56:RR:NC:N3:351 K87953 CATEGORY: Classification TARIFF NO.: 3926.90.9880, 5609.00.4000, 8306.30.0000 Brian Wavra Sourcing Manager Johnson Outdoors 555 Main Street Racine, WI 53403 RE: The tariff classification of two paddle leashes and a signaling mirror from China and Taiwan Dear Mr. Wavra: In your letter dated July 1, 2004, you requested a tariff classification ruling. The first sample submitted, identified as Sample #NW-PDL1, is a paddle leash that, as you indicate, is used to retain a paddle if it is dropped while canoeing or kayaking. It is made of a hook-and-loop fastener band, two stainless steel swivels covered in plastic, a coiled cord made of plastic with a PU center, and a plastic clip. The applicable subheading for NW-PDL1 will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plastic, other. The rate of duty will be 5.3 percent ad valorem. The second sample, identified as Sample #OK-PDL2, is an ocean kayak paddle leash that serves the same purpose as NW-PDL1. This leash is made of nylon webbing, a nylon ribbon, and a bungee cord center. The applicable subheading for OK-PDL2 will be 5609.00.4000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other. The rate of duty will be 3.9 percent ad valorem. The third sample, identified as CRL-MRR, is a marine signaling mirror. It is made of chrome covered metal plate and includes a nylon or polyester wrist cord. The applicable subheading for CRL-MRR will be 8306.30.0000, HTS, which provides for mirrors of base metal. The rate of duty will be 2.7 percent ad valorem. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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