The tariff classification of an unassembled wakeboard tower from China

N240521 April 29, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.49.6055 Mr. Lawrence S. Wangler McKinley International Corp.\P.O, Box 2028 Coppell, TX 75019 RE: The tariff classification of an unassembled wakeboard tower from China Dear Mr. Wangler: In your letter dated April 8, 2013, you requested a tariff classification ruling on behalf of Saturn Street LLC. The merchandise under consideration is described as a wakeboard tower, part number T-JSKG2.250. It consists of unassembled components made primarily of 6000 series extruded aluminum. The unassembled wakeboard tower includes two tubular front legs with fittings and fasteners, two tubular rear legs with fittings and fasteners, a tubular double bar top section with fittings and fasteners, and four deck mounts with plates and fasteners. Internet research reveals that wakeboarding is a sport that involves riding a wakeboard, which is pulled by a boat, over the surface of a body of water. A wakeboard tower is an accessory item that mounts to the body of the boat. It serves as an attachment point for positioning a pull-rope several feet above the water surface and also as a mounting point for board racks, audio speakers, etc. The applicable subheading for the unassembled wakeboard tower will be 8302.49.6055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The duty rate will be 5.7 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/. You have indicated that you consider the subject wakeboard tower to be a finished goods kit that is excluded from the scope of the AD/CVD cases covering aluminum extruded articles from China. This decision, however, is made by the Department of Commerce (DOC). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the DOC and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division