CLA-2-89:RR:NC:MM:106 I87186

Mr. Douglas McKenny
Norman G. Jensen, Inc.
P.O. Box 1439
395 Caswell Avenue
Derby Line, VT 05830

RE: The tariff classification of a modular floating system from Canada

Dear Mr. McKenny:

In your letter dated October 2, 2002, on behalf of Candock Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request.

The merchandise at issue is a knocked-down modular floating system. Most components are of plastic, while the assembly tools and “anchorage for chain”, which are said to be included with the system, are of steel. Each system will vary in the number and kind of components and final configuration depending upon the needs of the customer. Some systems would include a ladder, diving board and/or slide. The module floating systems may be used in a variety of applications such as industrial platforms, aquaculture frames, residential and commercial docks, as well as residential and municipal play platforms. The applicable subheading for individual knocked-down modular floating systems will be 8907.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other floating structures … other …other. The rate of duty will be free.

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 Patrick J. Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division