CLA-2-84:S:N:N1:103 804091
Mr. Eckhard Breineder
BosCo Technology
400 N.W. Alice Ave.
Stuart, FL 34994
RE: The tariff classification of yachting equipment from Switzerland
Dear Mr. Breineder:
In your letter dated October 26, 1994 you requested a tariff
classification ruling.
You submitted a catalog describing various articles used in yachting.
In a telephone conversation with a member of my staff, you requested a ruling
as to the tariff classification of the following articles:
1. Mast Lift (Fall-Stop-Special) - a hoisting device featuring a 10 to
1 reduction ratio gear which is used to pull oneself to the top of a mast. An
individual is lifted up by pulling on one side of the unit's endless rope;
pulling on the opposite side of the rope causes the individual to descend.
The user can let go of the rope at any time without falling back to the
ground.
2. Bosun's Chair - a chair composed of a wooden frame, a cotton and
polyester fabric seat and tool holders, and a stainless steel shackle which
enables it to be attached to the Mast Lift's rope.
3. Wind Bag - a fabric article designed to catch a breeze and channel
it into the interior of a docked yacht in order to ventilate and cool the
yacht's cabins.
4. Funnel Pipe - a non-reinforced flexible plastic tube with fittings
used to transfer fuel from one container to another without spillage. The
tube is divided into two separate lines, so that the fuel can flow through one
line while air is vented through the other.
The applicable subheading for the Mast Lift will be 8425.19.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
pulley tackle and hoists other than skip hoists or hoists of a kind used for
raising vehicles: other. The duty rate will be 2 percent ad valorem.
The applicable subheading for the Bosun's Chair will be 9401.80.6030,
HTS, which provides for other seats: other. The duty rate will be 4 percent
ad valorem.
The applicable subheading for the Wind Bag will be 6307.90.9989, HTS,
which provides for other made up articles...:other: other: other. The duty
rate will be 7 percent ad valorem.
Finally, the applicable subheading for the Funnel Pipe will be
3917.33.0000, HTS, which provides for tubes, pipes and hoses, of plastics, not
reinforced or otherwise combined with other materials, with fittings. The
duty rate will be 3.1 percent ad valorem.
Your inquiry does not provide enough information for us to give a
classification ruling on the T-Naxe. Your request for a classification ruling
should include a sample of this article as well as a description of how it is
used.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport