CLA-2-84:OT:RR:NC:1:104
Ms. Joan Jerome
Allied International
13207 Bradley Avenue
Sylmar, CA 91342
RE: The tariff classification of a ratcheting tie down from Indonesia.
Dear Ms. Jerome:
In your letter dated June 6, 2011, you requested a tariff classification ruling.
You describe the instant merchandise as a ratcheting tie down, model 42392. You state that it is a securing device that performs a tightening or restraining function. It consists of nylon straps and a gear and pawl mechanism. The nylon straps are wrapped around the load that is to be secured. The free end of the strap is then fed through the ratchet reel and pulled tight. The strap is tightened by ratcheting the handle back and forth until the load is secured. The ratchet can then be locked in place.
The applicable subheading for the ratcheting tie down, model 42392, will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem.
Articles classifiable under subheading 8479.89.9899, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
Consideration was given to your proposed classification of 8425.39.01, HTSUS. The ratcheting tie down in question is designed as a securing device and not a winch, hoist or pulley tackle of Heading 8425. The Explanatory Notes to 84.25 states that the heading covers, “simple lifting and handling equipment…designed to give a mechanical advantage to facilitate lifting…”. While the ratcheting tie down shares some mechanical properties of actual devices of Heading 8425, it is a securing device and not designed for lifting or handling.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division