MARCH 26 1993
Mr. Patrick Barrett
Arizona Customs Brokers
2602 South 24th St., Suite 101
Phoenix, Arizona 85034
RE: The tariff classification of a "Sport Strap" and a "Ratchet
Tie Down" from Taiwan.
Dear Mr. Barrett:
In your letter dated March 4, 1993, on behalf of U-Haul
International, Phoenix, Arizona, you requested a tariff
The samples submitted are a "Sport Strap", product #SS, and
a "Ratchet Tie Down", product #RT. The "Sport Strap" is made of
nylon webbing and measures 12 feet long by 1 inch wide with an
adjustable metal buckle and polyurethane covered hook attached at
The "Ratchet Tie Down" is constructed of nylon webbing
attached to a metal manual ratchet gear. It measures 12 feet
long by 1 inch wide.
The applicable subheading for the "Sport Strap" will be
6307.90.9986, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles...Other: Other,
other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the "Ratchet Tie Down" will be
8479.89.9099, HTS, which provides for machines and mechanical
appliances having individual functions, not specified or included
elsewhere in this chapter; Other machines and mechanical
appliances: Other: Other: Other: Other. The rate of duty will
be 3.7 percent ad valorem.
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
Jean F. Maguire
New York Seaport