N201387 N2 Ruling Active

The tariff classification of Lifesling2 fiberglass cases from China

Issued February 17, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The Lifesling2 fiberglass case is identified as SKU number 7296957 (part number WMLS2/3-EGCASE). A photograph of the case was submitted with your letter. The case is composed of white fiberglass reinforced plastic with UV resistant qualities. The case is designed to be mounted to a vertical surface of a boat to provide a durable housing for the Lifesling overboard rescue sling when not in use. The case measures 24 inches high by 15 ¾ inches wide by 6 ¾ inches deep and is printed with instructions showing how to use the rescue equipment.

CBP rationale

The applicable subheading for the Lifesling2 fiberglass case will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N201387 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 Lifesling2 fiberglass cases from China Dear Mr. O’Reilly: In your letter dated January 23, 2012, you requested a tariff classification ruling. The Lifesling2 fiberglass case is identified as SKU number 7296957 (part number WMLS2/3-EGCASE). A photograph of the case was submitted with your letter. The case is composed of white fiberglass reinforced plastic with UV resistant qualities. The case is designed to be mounted to a vertical surface of a boat to provide a durable housing for the Lifesling overboard rescue sling when not in use. The case measures 24 inches high by 15 ¾ inches wide by 6 ¾ inches deep and is printed with instructions showing how to use the rescue equipment. The applicable subheading for the Lifesling2 fiberglass case 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, (for) Thomas J. Russo Director National Commodity Specialist Division

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