N118978 N1 Ruling Active

The tariff classification of a Lifebuoy System from Denmark.

Issued August 27, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.9899

Headings: 8479

Product description

The tariff classification of a Lifebuoy System from Denmark.

CBP rationale

The applicable subheading for the Lifebuoy System MK II will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other.

Full text

N118978 August 27, 2010 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Dale S. Kauffman Seattle Logistics Inc. 835 S 192nd Street STE 100 Seattle, WA 98148 RE: The tariff classification of a Lifebuoy System from Denmark. Dear Mr. Kauffman: In your letter dated August 12, 2010, you requested a tariff classification ruling on behalf of Viking Life Saving Equipment Inc. You refer to the item as a Lifebuoy System MK II. You state that this pushbutton system is used on ships and vessels and designed to release life buoys. It is imported without the buoys or spare parts. The system includes the following: Metal holder with metal spring and mounting bracket Electric remote unit (ERU) with cord pre-installed on the metal holder Release switch Connector box 20m cable from connector box to release switch Manual safety pin Pilot line for loading the lifebuoy Installation manual User guide Marking instructions The system operates by pushing a button on the ERU which activates a stainless steel lever and spring in the metal holder. This ensures the safe and rapid deployment of the buoy. The applicable subheading for the Lifebuoy System MK II will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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