The tariff classification of a plastic motor mount for an inflatable boat.

N031756 July 8, 2008 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 3926.90.3000 Ms. Carrie Laskavy Central Purchasing, LLC 3491 Mission Oaks Dr. Camarillo, CA 93012 RE: The tariff classification of a plastic motor mount for an inflatable boat. Dear Ms. Laskavy: In your letter dated June 24, 2008 you requested a tariff classification ruling. You included a brief description and photo with your request. The merchandise at issue is referred to as an ABS plastic motor mounting board (sku# 98355). The lightweight board is designed to be mounted with the accompanying hardware, on a rigid inflatable boat as pictured in your request. It is said to only be capable of holding an engine of 2.5 horsepower maximum. It is optional equipment when the boat is purchased or later. The boat itself would be classifiable in heading 8903 of the Harmonized Tariff Schedule. The applicable subheading for the plastic motor mount for an inflatable boat will be 3926.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: parts of yachts or pleasure boats of heading 8903;…”. The general rate of duty will be 4.2 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division