CLA-2-73:RR:NC:N1:113 K82219
Ms. Stephanie M. Ranney-Shaw
Johnson Outdoors Watercraft Sports and Leisure Group
4855 Broadmoor SE
Grand Rapids, MI 49512
RE: The tariff classification of boat parts from Taiwan, China or Thailand.
Dear Ms. Ranney-Shaw:
In your letter dated December 18, 2003, you requested a ruling on tariff classification.
The samples you provided are steel axles for a paddlewheel assembly on a pedal boat. They are designated as parts 0707 and 0709.
The applicable subheading for these products will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem.
Articles classifiable under subheading 7326.90.8587, HTS, which are products of Thailand are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division