CLA-2-95:OT:RR:NC:N4:424
Mr. Garrett Hinton
HMS Inc
PO Box 560058
Rockledge, FL 32956
RE: The tariff classification of a lap bar assembly from China
Dear Mr. Hinton:
In your letter received December 9, 2009, you requested a tariff classification ruling.
Samples, as well as mechanical drawings, were submitted with your inquiry. Included with your submission were items described as a 316L stainless steel round bar, 316L stainless steel bearing spacer and 316L stainless steel custom washer which are all used in what is called a “lap bar assembly” for the Walt Disney Splash Mountain amusement park ride. Each of the items are packaged individually in small bags and boxed separately from each other. The three items are only a part of the entire lap bar assembly and are the only ones produced by your company.
In your request, you suggested that all the articles should be classified under heading 9508, Harmonized Tariff Schedule of the United States (HTSUS), as parts of fairground amusements. While these items are parts made for use in the lap bar assembly for the Splash Mountain ride, there is nothing about the 316L stainless steel bearing spacer and 316L stainless steel custom washer that would differentiate them for use solely or principally with such equipment. Bearing spacers and washers have a wide variety of other uses and are not of a class or kind of merchandise solely or principally used with articles of Chapter 95. The washer will be placed between a nut and a part to prevent damage and the spacer will slip over a shaft to prevent damage to the shaft and to create space. Furthermore, Note 1(k) of Chapter 95 excludes parts of general use, as defined in note 2 to section XV, of base metal. The custom washer falls under this description. Only the 316L stainless steel round bar will be classifiable under heading 9508, HTSUS.
The applicable subheading for the 316L stainless steel round bar will be 9508.90.0000, HTSUS, which provides for “Merry-go-rounds, boat swings, shooting galleries and other fairground amusements; traveling circuses and traveling menageries; traveling theaters; parts and accessories thereof: Other.” The rate of duty will be free.
The applicable subheading for the 316L stainless steel bearing spacer will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9% ad valorem.
The applicable subheading for the 316L stainless steel custom washer will be 7318.22.0000 HTSUS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: non-threaded articles: other washers. The duty rate will be free.
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/.
The submitted samples are not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: "Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S."
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division