The tariff classification of “thru deck wire caps” from Taiwan

N200668 February 13, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Shay O’Reilly West Marine Products 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of “thru deck wire caps” from Taiwan Dear Mr. O’Reilly: In your letter dated January 17, 2012, you requested a tariff classification ruling. Pictures and descriptive literature were provided with your letter. The product, identified as a “thru deck wire cap,” is a fitting made of molded nylon plastic designed to pass an electrical wire through a boat transom or deck to prevent chafing, water intrusion and trip hazard. The fitting incorporates two holes so that it may be permanently mounted by screws onto the transom or deck. It is a round housing with an opening through which various types of cables, such as VHF coaxial cables, transducer cables and downrigger wiring, can be threaded. SKU 8717894 is a white fitting and SKU 8717886 is a black fitting. The applicable subheading for the “thru deck wire caps” will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: fittings for furniture, coachwork or the like: 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, Thomas J. Russo Director National Commodity Specialist Division