CLA-2-83:OT:RR:NC:N1:121
Ms. Susan Kohn Ross
Mitchell, Silverberg & Knupp
11377 W. Olympic Blvd.
Los Angeles, CA 90064
RE: The tariff classification of marine deck hardware from China
Dear Ms. Ross:
In your letter dated September 11, 2017, you requested a tariff classification ruling on behalf of Universal Motion Components Co., Inc.
The merchandise under consideration, which you describe as deck hardware, is five products made of cast steel that are designed to be permanently welded onto the decks of barges, workboats, commercial fishing boats and other vessels. Each product is imported finished and ready for installation.
The first product, identified as a 24” Cast Steel Kevel- SKU: UMC-30, weighs approximately 50 lbs. and is mounted along the gunnels/gunwale of a push-boat/tow-boat, barge or workboat. It is used primarily with line or wire for barge checking, coupling and mooring.
The second product, identified as a 9” Button Chock- SKU: UMC-194, weighs approximately 75 lbs. and is designed primarily to hold/guide a line or wire on the deck of a push-boat/tow-boat, barge or workboat when making up a tow.
The third product, identified as an 8” Single Bitt Thru Deck- SKU: UMC-425, weighs approximately 260 lbs. and is designed primarily to be used with line or wire for barge coupling, checking and mooring.
The fourth product, identified as a Panama Bulwark 10 X 14-SKU: UMC-531-1014B, weighs approximately 430 lbs. and is typically welded to the bulwark of a vessel. It is used to guide mooring lines on deck by guiding a line or wire in a specific direction while minimizing chaffing.
The last product, identified as an 11” Roller Button- SKU: UMC-50, weighs approximately 100 lbs. and features roller sheaves made from ASTM A27 cast steel or hot rolled and fabricated high strength steel plate. Roller Buttons (aka Roller Chocks) are designed primarily for changing the direction of a line or wire while minimizing chaffing.
The kevel, button chock, single bitt and panama bulwark are imported without surface paint or finish to enable quick, easy and safe weldability to the deck of the vessel. The roller button is imported painted with a grey primer and greased for continuous smooth operation.
We disagree with your proposed classification of the marine deck hardware in heading 7308, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures and parts of structures, of iron or steel. The deck hardware is not structural in nature or part of a structure, but rather is used to secure/mount items to a vessel. As such, the hardware is precluded from classification in heading 7308, HTSUS.
We also disagree with your proposed alternate classification in heading 7325, HTSUS, which provides for other cast articles of iron or steel. The Explanatory Notes to heading 73.25 state that “This heading covers all cast articles of iron or steel, not elsewhere specified or included…This heading does not cover castings which are products falling in other headings of the Nomenclature (e.g., recognisable parts of machinery or mechanical appliances) or unfinished castings which require further working but have the essential character of such finished products.” Heading 7325, HTSUS, is a basket provision covering other cast articles of iron or steel which are not covered elsewhere in the tariff. The marine deck hardware under consideration is not classifiable in heading 7325, HTSUS, because it is more specifically provided for elsewhere/in another heading of the tariff (heading 8302, HTSUS).
The applicable subheading for the steel kevel, button chock, single bitt and panama bulwark will be 8302.49.6055, 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.
Your inquiry does not provide enough information for us to give a classification ruling on the 11” Roller Button- SKU: UMC-50. Your request for a classification ruling should include labeled diagrams, illustrations or pictorial representations that show the internal and external components of the roller button. Also, explain in detail how the roller button functions. Does the roller button function as a pulley or sheave? Does it redirect a wire or rope, lift loads, and transmit power? If not, how does it differ from a pulley with regards to functionality? Using diagrams or pictures illustrate the roller button installed and in use. When this information is available, you may wish to consider resubmission of your request. We are returning any related exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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