The tariff classification of oar lock assemblies from China
Issued February 13, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.30.5000
Headings: 3926
Product description
Pictures and descriptive literature were provided with your letter. The oar locks are used to secure an oar to an inflatable boat. They are primarily constructed of plastic with a steel pin that inserts into the oar and locks on with a plastic cap. There are three models of oar lock assemblies: the gray oar lock assembly (SKU 9508078), the black oar lock assembly (SKU 9836065) and the dark gray oar lock assembly (SKU 9508086).
CBP rationale
The applicable subheading for the oar lock assemblies 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
N200800 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 oar lock assemblies from China Dear Mr. O’Reilly: In your letter dated January, 19, 2012, you requested a tariff classification ruling. Pictures and descriptive literature were provided with your letter. The oar locks are used to secure an oar to an inflatable boat. They are primarily constructed of plastic with a steel pin that inserts into the oar and locks on with a plastic cap. There are three models of oar lock assemblies: the gray oar lock assembly (SKU 9508078), the black oar lock assembly (SKU 9836065) and the dark gray oar lock assembly (SKU 9508086). The applicable subheading for the oar lock assemblies 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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