CLA-2-39:OT:RR:NC:N4:421
Mr. Shay O’Reilly
West Marine Products
500 Westbridge Drive
Watsonville, CA 95076
RE: The tariff classification of the “European Jam Cleat” from Italy.
Dear Mr. O’Reilly:
In your letter dated January 18, 2012, you requested a tariff classification ruling.
A photograph and descriptive literature were provided with your request. The European Jam Cleat (SKU 261156 – Part Number N3101150) is composed of molded nylon plastic. It is designed to be attached to a boat and used to secure a line. It measures approximately 6 inches in length and can handle up to 7/16 inch line.
You suggest classification in subheading 3926.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plastic parts of certain types of boats, and cite NY N037298 of September 23, 2008, in which steel cleats used for boats were classified in subheading 8302.49.6055, HTSUS, base metal mounting and fittings for certain aircraft, vessels and other vehicles. You contend that applying the same reasoning to plastic cleats leads to classification in subheading 3926.90.3000. Please note that the metal cleat was classified as a mounting or fitting for a boat. While subheading 3926.90.3000, HTSUS, provides for plastics parts of certain boats, there is a more specific provision for plastic fittings in subheading 3926.30.5000, HTSUS.
The applicable subheading for the plastic European Jam Cleats will be 3926.30.5000, Harmonized Tariff Schedule of the United States, 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,
(for)
Thomas J. Russo
Director
National Commodity Specialist Division