N025542 N0 Ruling Active

The tariff classification of the Jason’s Cradle® rescue device from Great Britain.

Issued April 18, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The Jason’s Cradle® is a “man overboard” recovery/retrieval system used to ensure the safety of boat passengers and crew. It may be used with or without a rescue davit, and is not imported with the davit. The cradle is made up of plastic rungs assembled together with stainless steel rods. The plastic rungs measure 5.5 inches in height and 7 inches in width. In addition, there are stainless steel rods and snap hooks to secure the cradle to the davit. The Jason’s Cradle® is available in various lengths and widths. It is also available as a stretcher design or a ladder-like scramble net design. The essential character of the Jason’s Cradle® is imparted by the plastic rungs.

CBP rationale

The applicable subheading for the Jason’s Cradle® rescue device will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.

Full text

N025542 April 18, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Deborah Janusa J.W. Allen & Co., Inc. 200 Crofton Road, Box 34 Kenner, LA 70062 RE: The tariff classification of the Jason’s Cradle® rescue device from Great Britain. Dear Ms. Janusa: In your letter dated April 2, 2008, on behalf of Donovan Marine, Inc., you requested a tariff classification ruling. The Jason’s Cradle® is a “man overboard” recovery/retrieval system used to ensure the safety of boat passengers and crew. It may be used with or without a rescue davit, and is not imported with the davit. The cradle is made up of plastic rungs assembled together with stainless steel rods. The plastic rungs measure 5.5 inches in height and 7 inches in width. In addition, there are stainless steel rods and snap hooks to secure the cradle to the davit. The Jason’s Cradle® is available in various lengths and widths. It is also available as a stretcher design or a ladder-like scramble net design. The essential character of the Jason’s Cradle® is imparted by the plastic rungs. The applicable subheading for the Jason’s Cradle® rescue device will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics. 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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