CLA-2-84:OT:RR:NC:1:104
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of a StrapRail and RopeGuard Guardrail System from Canada
Dear Mr. Kavanaugh:
In your letter dated September 25, 2013, on behalf of your client Superchute Ltd, you requested a tariff classification ruling.
The imported merchandise consists of a StrapRail Tensioning system and a RopeRail Tensioning system. TheStrapRail system is a portable web strap guardrail system imported as a complete unassembled article. The main purpose of the system is to prevent workers and objects from falling from elevated building levels. The system consists of three tensioned polyester straps that are anchored and tensioned by a ratchet mechanism and attached to either an aluminum post or to the building. The steel ratchet is a 4” ratchet used to tension the StrapRail system only. The ratchet is manually activated by cranking the gear and is left in place once the tension is applied. The system also contains strap buckles which are drop forged steel, steel quick-links, steel posts, concrete anchor bolts, stainless steel labels for the posts, aluminum anti-deflection posts, nuts and bolts, washers, rivnuts, semi-tubular rivets, pop rivets, aluminum and plastic column posts, a polyester mesh netting and zip ties. The ratchets and buckles are sewn to the straps and shipped already attached to the straps. Depending on the customer’s preference, the StrapRail components can be shipped in a supplied zippered nylon duffel bag. The StrapRail system also contains a PVC post bag with a zipper to fit the posts, and a polyester pink pouch with a Velcro closure to fit the surplus installed strap.
The RopeRail system is also imported as a complete unassembled article. It contains 2 steel anchor posts, 4 intermediate steel posts, a steel wire rope assembly, a lever operated manual winch and a roll of polyethylene mesh netting. The difference between the RopeRail Tensioning system and the StrapRail Tensioning system is that the RopeRail Tensioning system uses a cam winch instead of a ratchet to tension the RopeRail wire. This is because the RopeRail is designed for longer spans. The cam winch is able to accept an infinite wire length and tension the slack out of the wire until the wire is stretched. Ratchets have a very small capacity drum and would quickly fill up before the wire is fully extended. The winch is manually activated by hand pumping the winch lever with the supplied pipe handle. The winch is left in place once the tension is applied. A RopeRail Wire Rope assembly consists of the pressed fittings such as swages and teardrop thimbles found on the end of the wire rope.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS, i.e., (a) specific description, (b) essential character and (c) heading which occurs last in numerical order. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. In such cases, the classification of the set is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3.
The instant tool kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., preventing falling from elevated building levels). Finally the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.
Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical among those equally meriting consideration. In this instance, the StrapRail and the RopeGuard Guardrail System is classified in the heading which occurs last in numerical among those equally meriting consideration.
The applicable subheading for the StrapRail and RopeGuard Guardrail System will be 8425.39.0100, HTSUS, which provides for “Pulley tackle and hoists other than skip hoists; winches and capstans; jacks: Winches; capstans: 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division