The tariff classification of a fishing pole mount from China

N277421 August 4, 2016 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.49.6055 Ms. Mayelyn Blackerby GEM Products, Inc. 140 Industrial Loop Orange Park, FL 32073 RE: The tariff classification of a fishing pole mount from China Dear Ms. Blackerby: In your letter dated July 14, 2016, you requested a tariff classification ruling. A picture of the product and technical drawings were submitted with your request. The product under consideration, identified as an Outrigger Base, is a fixed mount assembly intended for installation on 20’ to 36’ fishing boats. It is made predominantly of polished stainless steel, weighs 30 lbs. and serves to mount a carbon fiber fishing pole to the boat. A handle near the base of the mount is used to adjust the angle, height and direction of the fishing pole. The applicable subheading for the Outrigger Base 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 rate of duty will be 5.7 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division