CLA-2-39:OT:RR:NC:N4:421
Mr. Shay O’Reilly
West Marine Products
500 Westridge Drive
Watsonville, CA 95076
RE: The tariff classification of nylon cleats from Taiwan
Dear Mr. O’Reilly:
In your letter dated January 16, 2012, you requested a tariff classification ruling.
The request covers five styles of cleats: SKU 3376811 (part number 81021), SKU 3377249 (part number 81022), SKU 3377264 (part number 81023), SKU 3377298 (part number 81024) and SKU 3377306 (part number 81025). A photograph of the cleats was submitted with your letter. The cleats are available in sizes ranging from 3 inches to 8 inches. The cleats are composed of glass filled nylon plastic molded to shape. They are designed to be mounted onto recreational boats by means of threaded fasteners and are used to tie off small lines or to moor a dinghy or small boat to a dock.
You suggest classification in subheading 3926.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other…parts for yachts or pleasure boats of heading 8903. The cleats are more specifically described as mountings and fittings for the boat in subheading 3926.30.5000, HTSUS. You cite New York Ruling N037298, dated September 23, 2008, which classified steel boat cleats in subheading 8302.49.6055 of the HTSUS. Although you describe that subheading as providing for parts of vessels, it actually provided for base metal mountings, fittings and similar articles…of iron or steel…for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. This office agrees that the nylon cleats that are the subject of your request are similar to the steel cleats in the ruling that you cite. However, the comparable subheading for such articles when made of plastics is 3926.30.5000, HTSUS, not 3926.90.3000, HTSUS.
The applicable subheading for the nylon cleats will be 3926.30.5000, HTSUS, which provides for other articles of plastics: fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division