The tariff classification of bushings from Taiwan

N235734 December 20, 2012 CLA-2-39:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 3926.90.3000 Russell B. Thornburg, President Charles Dorsch Shipping Agent, Inc. 1981 Main Street San Diego, CA 92113-2129 RE: The tariff classification of bushings from Taiwan Dear Mr. Thornburg, In your letter dated November 23, 2012, you requested a tariff classification on behalf of Rick Roy Products, Inc. of Coteau de Lac, Quebec, Canada. The items under consideration are five (5) “RRP Plastic Bushings” (Part Numbers BU-YAM, BU-YAM-92-95, BU-KAW, BU-HYDRO, BU-BILLET-YAM). The plastic bushings are made of Delron Plastic and are components of the steering column used to facilitate directional changes of jet skis.

The applicable classification subheading for the “RRP Plastic Bushings” (Part Numbers BU-YAM, BU-YAM-92-95, BU-KAW, BU-HYDRO, BU-BILLET-YAM) will be 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 … ". The rate of duty will be 4.2%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 this ruling, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division