The tariff classification of ratcheting straps from Mexico

N215296 May 14, 2012 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Daniel Padgett Technicolor 4155 E. Holmes Rd. Memphis, TN 38125 RE: The tariff classification of ratcheting straps from Mexico Dear Mr. Padgett: In your letter dated April 25, 2012 you requested a tariff classification ruling. The ratcheting straps are securing devices that perform a restraining function. Each device consists of two fabric straps with metal securement ends and a ratcheting, i.e., gear and pawl, mechanism to connect and secure the straps. The straps are wrapped around the load that is to be secured. The free end of the strap is then fed through the ratcheting mechanism and pulled tight. The strap is tightened by ratcheting the handle back and forth until the load is secured. The ratchet can then be locked in place. The applicable subheading for the ratcheting straps will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Thomas J. Russo Director National Commodity Specialist Division