N020504 N0 Ruling Active

The tariff classification of dock assemblies from China

Issued December 14, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Descriptive literature was provided describing CDocks, or composite dock systems. The CDock system is a prefabricated dock for recreational boating, imported in a knocked down condition. The decking component measures 9 feet in length, 40 inches in width and 4.14 inches in height. It consists of interlocking sections of pultruded fiberglass reinforced plastics. The system includes longitudinal supports and bottom struts, also made of pultruded fiberglass reinforced plastics. The system comes complete with the hardware necessary to assemble the dock system, including stainless steel rivets, bolts and plates.

CBP rationale

The applicable subheading for the CDocks composite dock systems will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N020504 December 14, 2007 CLA-2-39:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Michael Unsworth GeoLogistics Americas Inc. 10049 Harrison Road Suite 500 Romulus, MI 48174 RE: The tariff classification of dock assemblies from China Dear Mr. Unsworth: In your letter dated December 4, 2007, on behalf of Tencom Limited, Ohio, you requested a tariff classification ruling. Descriptive literature was provided describing CDocks, or composite dock systems. The CDock system is a prefabricated dock for recreational boating, imported in a knocked down condition. The decking component measures 9 feet in length, 40 inches in width and 4.14 inches in height. It consists of interlocking sections of pultruded fiberglass reinforced plastics. The system includes longitudinal supports and bottom struts, also made of pultruded fiberglass reinforced plastics. The system comes complete with the hardware necessary to assemble the dock system, including stainless steel rivets, bolts and plates. The applicable subheading for the CDocks composite dock systems will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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