CLA-2-73:S:N:N1:103 877990

Mr. Ronald Clements
1217 Pawtucket Blvd. #57
Lowell, MA 01854

RE: The tariff classification of an anchor from Taiwan

Dear Mr. Clements:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : Undated

DESCRIPTION OF MERCHANDISE : Stainless steel flat or plow-shaped anchors, weighing from 12 to 80 pounds, used to prevent a pleasure yacht from drifting on the water

HTS PROVISION : Anchors, grapnels and parts thereof, of iron or steel

HTS SUBHEADING : 7316.00.0000

RATE OF DUTY : 4.2 percent ad valorem

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