CLA-2-73:S:N:N3:115 888872
Mr. Hobie Buffington
Post Office Box 1283
Destin, Florida 32541
RE: The tariff classification of the Hitch Master from Australia.
Dear Mr. Buffington:
In your letter dated July 26, 1993, you requested a tariff
classification ruling.
The subject articles are described as rope tensioning
devices made from 5 mm plate steel. They are referred to as a
Hitch Master. Two samples were submitted with your inquiry. They
measure approximately 5 1/2 and 3 1/2 inches, respectively. Each
sample is basically a hook with unique bends at strategic points
for wrapping a rope. This unique combination allows the tripling
of a user's pulling power. The Hitch Master performs four
principal functions:
1) As a rope tensioner
2) As a block and tackle
3) As a hook lifting device
4) As a pully device
The literature provides some specific examples for the Hitch
Master:
a) As a rope tensioner for fence straining
b) As a calf puller
c) As a tie down for securing a load
d) As a block and tackle when 2 Hitch Masters are used in
tandem
The applicable subheading for the Hitch Master will be
7326.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of iron or steel, other.
The duty rate will be 5.7% ad valorem.
Your suggested classification of the Hitch Master as a
pulling and lifting device in subheading 8425.19.0000 HTS, was
considered but deemed to be inappropriate.
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