CLA-2-87:RR:NC:MM:101 K86958
Mr. Brian Wavra
Johnson Outdoors
555 Main St.
Racine, WI 53403
RE: The tariff classification of a Canoe Top Carrier and a Kayak Carrier from China or Taiwan
Dear Mr. Wavra:
In your letter dated June 2, 2004 you requested a tariff classification ruling on behalf of Johnson Outdoors.
You submitted samples of style OT-CC Canoe Top Carrier and OT-KC Kayak Carrier. The carriers are used to transport canoes or kayaks on the top of a car.
OT-CC consists of 4 foam blocks, 2 polypropylene/nylon ropes, 1 polypropylene/nylon strap, and one stainless steel cam buckle and four stainless steel “S” hooks. The Kayak Carrier consists of 2 foam blocks, 2 nylon webbing straps which include plastic hardware and a stainless steel cam buckle, 2 nylon/polypropylene ropes, and four stainless steel “S” hooks.
The applicable subheading for the Canoe Top Carrier and Kayak Carrier will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division