CLA-2-84:OT:RR:NC:N1:102
Mr. Terry Plant
Global Transportation Services, Inc.
1930 Sixth Ave. South
Suite 401
Seattle, Washington 98134
RE: The tariff classification of pontoon boat repair kits from China
Dear Mr. Plant:
In your letter dated May 15, 2009 you requested a tariff classification ruling on behalf of Classic Accessories. Samples were submitted and will be returned as you requested.
The items you plan to import are described as pontoon boat repair kits. These kits are used to perform small repairs to inflatable pontoon boats. The first kit consists of eight components: four spring clevis pins, one plastic pontoon inflation valve with spring mechanism, one valve inflation adaptor, one inflation valve wrench, one oar lock, one cotter pin, two seat wing nuts and one pontoon bladder repair patch. The second repair kit consists of the same components as the first kit but does not include the two seat wing nuts.
Because the pontoon boat repair kits consist of at least two different articles classifiable in different headings of the Harmonized Tariff Schedule of the United States (HTSUS), contains articles put up together to meet a particular need, and are packaged in a manner suitable for retail sale, they are considered goods put up in sets for retail sale. General Rule of Interpretation (GRI) 3(b), HTSUS, provides that such goods are classifiable according to the component which gives them their essential character.
However, based upon the nature of the components and their use, it is the opinion of this office that no single component imparts an essential character. As such, in accordance with GRI 3(c), HTSUS, the repair kits will be classified in the heading which occurs last among those which merit equal consideration. In this particular case, the valve appears last in the tariff.
The applicable subheading for the pontoon boat repair kits will be 8481.80.5090, HTSUS, which provides for other hand operated valves of other materials. The rate of duty will be 3 percent 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division