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The tariff classification of plastic line hangers from Italy
Issued February 14, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N200949 (February 14, 2012)
Tariff classification
HTS codes: 3926.30.5000
Headings: 3926
Product description
SKU 229591 (Part number N5360100) is described as a TREM line hanger. A photograph was included with your request. The line hanger is a clip made of molded plastics used to mount rope lines onto a boat. It incorporates holes to facilitate being mounted permanently to the boat by means of the included fasteners. You suggest classification in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other. The line hangers are more specifically described as mountings and fittings for the boat in subheading 3926.30.5000, HTSUS.
CBP rationale
The applicable subheading for the TREM line hangers will be 3926.30.5000, HTSUS, which provides for other articles of plastics: fittings for furniture, coachwork or the like: other.
Full text
N200949 February 14, 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 plastic line hangers from Italy Dear Mr. O’Reilly: In your letter dated January 19, 2012, you requested a tariff classification ruling. SKU 229591 (Part number N5360100) is described as a TREM line hanger. A photograph was included with your request. The line hanger is a clip made of molded plastics used to mount rope lines onto a boat. It incorporates holes to facilitate being mounted permanently to the boat by means of the included fasteners. You suggest classification in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other. The line hangers are more specifically described as mountings and fittings for the boat in subheading 3926.30.5000, HTSUS. The applicable subheading for the TREM line hangers will be 3926.30.5000, 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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The tariff classification of a plastic automotive body trim piece from South Korea.
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