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N200684 N2 Ruling Active

The tariff classification of a plastic rail clamp from Taiwan

Issued February 13, 2012 by U.S. Customs and Border Protection.

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N2 N200684 (February 13, 2012)

Tariff classification

HTS codes: 3926.30.5000

Headings: 3926

Product description

Model number 81062, West Marine SKU number 5142070, is a clamp designed to secure items to the rail of a boat. The clamp is made of high-density polypropylene and the pin and tightening knob are made of stainless steel. The clamp is designed to be installed onto 7/8 inch to 1 inch diameter tubing or railing.

CBP rationale

The applicable subheading for the plastic rail clamp 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.

Full text

N200684 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 a plastic rail clamp from Taiwan Dear Mr. O’Reilly: In your letter dated January 17, 2012, you requested a tariff classification ruling. Model number 81062, West Marine SKU number 5142070, is a clamp designed to secure items to the rail of a boat. The clamp is made of high-density polypropylene and the pin and tightening knob are made of stainless steel. The clamp is designed to be installed onto 7/8 inch to 1 inch diameter tubing or railing. The applicable subheading for the plastic rail clamp 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

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