CLA-2-39:OT:RR:E:NC:N1:106
Mr. Ronald Neal
Deringer Consulting
3665 Dove Rd.
Port Huron, MI 48060
RE: The tariff classification of racing scull oar components from China.
Dear Mr. Neal:
In your letter dated June 30, 2009, you requested a tariff classification ruling on behalf of your client Concept 2, Inc. A description and photos were submitted.
The oars, to be used with racing sculls, were described in your request as being imported in an assembled condition. The oars, part number SCUL-S46P-AG-GM-287-ME-0-78 are produced from the following materials: 33.5% carbon fiber, 6.5% glass microsphere and 57.1% plastic.
The applicable subheading for the oars, part number SCUL-S46P-AG-GM-287-ME-0-78, will be 3926.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: parts for…racing shells,… The rate of duty will be 4.2% 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 http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division