CLA-2-84:S:N:N1:103 873989
Mr. Stephen J. Pepi
Great Lakes Customs Brokerage, Inc.
P.O. Box 740
Buffalo, NY 14213
RE: The tariff classification of an anchor winch from Canada
Dear Mr. Pepi:
In your letter dated April 27, 1992 on behalf of
Environmental Enterprises Inc. you requested a tariff
classification ruling.
The Easy Anchor is a hand-operated winch used to lower and
raise anchors on lightweight boats. It basically consists of two
reels mounted in a single housing, a ratchet crank handle, two
pulleys, and eyelet rope guides. To utilize the Easy Anchor the
housing and guides are bolted to either side of the boat, while
the pulleys are screwed to the bow and stern. The crank handle
is then engaged and turned, causing rope to unwind from each reel
and thus lowering two anchors (attached to the end of each rope)
from the boat's bow and stern. The anchors, which can weigh up
to 25 pounds each, prevent the boat from turning or drifting.
The process is reversed to raise the anchors, and the crank is
then disengaged. This prevents the reels from rotating and
accidentally lowering the anchors. In its imported condition,
the Easy Anchor will not include the rope and anchors, which will
be procured domestically.
The applicable subheading for the Easy Anchor will be
8425.39.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other winches: other. The duty rate
will be 2 percent ad valorem.
Goods classifiable under subheading 8425.39.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
.4 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport