N201078 N2 Ruling Active

The tariff classification of vinyl Lifesling storage bags from China

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

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The Lifesling storage bags are identified as SKU number 595704 (part number WMLS2-B), SKU number 10997526 (part number WMLS2-DXB) and SKU number 266793 (part number WMLS1-B). A photograph was submitted with your letter. The bags are made of vinyl and are used as replacement bags to store the lead rope and rescue sling that comprise the Lifesling overboard rescue system. The bags are designed to be mounted to a bulkhead and have printed instructions on the front showing how to use the rescue equipment.

CBP rationale

The applicable subheading for the Lifesling storage bags will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N201078 February 13, 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 vinyl Lifesling storage bags from China Dear Mr. O’Reilly: In your letter dated January 20, 2012, you requested a tariff classification ruling. The Lifesling storage bags are identified as SKU number 595704 (part number WMLS2-B), SKU number 10997526 (part number WMLS2-DXB) and SKU number 266793 (part number WMLS1-B). A photograph was submitted with your letter. The bags are made of vinyl and are used as replacement bags to store the lead rope and rescue sling that comprise the Lifesling overboard rescue system. The bags are designed to be mounted to a bulkhead and have printed instructions on the front showing how to use the rescue equipment. The applicable subheading for the Lifesling storage bags will be 3926.90.9980, Harmonized Tariff Schedule of the United States (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, Thomas J. Russo Director National Commodity Specialist Division

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