The tariff classification of PVC pads for inflatable boats from China

N200804 February 17, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Shay O’Reilly West Marine Products 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of PVC pads for inflatable boats from China Dear Mr. O’Reilly: In your letter dated January 18, 2012, you requested a tariff classification ruling. SKU 9836081 (Part number SSL280100) and SKU 9508169 (Part number SSL280200) are identified as PVC pads for inflatable boats. Photographs were included with your request. The pads are constructed of molded polyvinyl chloride (PVC) and are rectangular in shape with rounded corners. The pads are designed to be attached to the transom of a rigid inflatable boat as a cushion between the motor and the transom. The pads function to reduce the vibration of the motor to protect the transom from damage. You suggest classification in subheading 3926.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…parts for yachts or pleasure boats of heading 8903: parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails. The courts have considered the nature of “parts” under the HTSUS and two distinct tests have resulted. See Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997). The first, articulated in United States v. Willoughby Camera Stores, 21 C.C.P.A. 322 (1933), requires a determination of whether the imported item is “an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 778 (quoting Willoughby Camera, 21 C.C.P.A., at 324). The second, set forth in United States v. Pompeo, 43 C.C.P.A. 9 (1955), states that an imported item “dedicated solely for use” with another article is a part of that article provided that, “when applied to that use,” the article will not function without it. Pompeo, 43 C.C.P.A., at 14. Under either line of cases, an imported item is not a part if it is “a separate and distinct commercial entity.” ABB, Inc. v. United States, 28 Ct. Int’l Trade 1444, 1452-53 (2004); Bauerhin, 100 F. 3d, at 1452-32. The PVC pads that are the subject of your request are optional equipment that are in the nature of accessories rather than parts. There is no tariff provision for accessories for boats. The applicable subheading for the PVC pads for inflatable boats will be 3926.90.9980, HTSUS, which provides for other articles of plastics, 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, (for) Thomas J. Russo Director National Commodity Specialist Division