CLA-2-94:OT:RR:NC:N4:433
Brian Kavanaugh
Trade Advisor
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of the EZ Step ‘360’ from China.
Dear Mr. Kavanaugh:
In your letter dated March 7, 2013, on behalf of Double W Mfg., LLC, you requested a tariff classification ruling. Descriptive and illustrative literature was provided.
The EZ Step ‘360’ is a portable ladder stand hunting accessary designed to allow you to safely hunt a full 360 degrees on most low cost single-seat ladder stands. The EZ Step has a steel frame with a steel wire step surface, fits any ladder 19½ inches wide, and when properly attached to the ladder rails can support 300 pounds. The EZ Step is depicted in photos as attached to a hunting ladder stand. Whereas typical hunting stands have a single seat that faces one direction, the EZ Step acts as a platform for a hunter to observe and shoot in multiple directions.
In Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, 110 F.3d 774 (Fed. Cir. 1997), the Court explained that the Willoughby Camera test (United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322: 1993) of a part is whether the object is “an integral, constituent, or component part, without which the article to which it is to be joined could not function as such article.” The Court also addressed United States v. Pompeo (43 C.C.P.A. 9: 1955), and went on to say that Willoughby Camera does not address the situation where an imported item is dedicated solely for use with the article. Pompeo addresses that scenario and states that such an item can also be classified as a part.
Consistent with Pompeo, we are of the opinion that the EZ Step ‘360’, although referenced as an accessory, is a part dedicated irrevocably with most single-seat hunting ladder stands. Any secondary use, such as a seat placed on the lower section of a ladder, whether for a 19½ inch wide hunting ladder stand or for a 19½ wide ladder, is fugitive to its main function which is to allow the hunter to shoot at prey from multiple directions. Consequently, the item is classified as a part of a seat.
The applicable subheading for the EZ Step ‘360’, will be 9401.90.5081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: Parts: Other: Other; Other.” The rate of duty 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/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division