CLA-2-39:OT:RR:NC:N4:421
Mr. Shay O’Reilly
West Marine Products
500 Westridge Drive
Watsonville, CA 95076
RE: The tariff classification of a plastic seat bracket from China
Dear Mr. O’Reilly:
In your letter dated January 18, 2012, you requested a tariff classification ruling.
SKU number 9836255, manufacturer part number SSL431000, is a seat mounting bracket for inflatable boats. A photograph of the seat bracket was submitted with your letter. The bracket is composed of molded plastic in a rigid “V” shape. The bracket is a replacement fitting used to securely attach the bottom of a seat to the top of the permanent seat attachment that protrudes from the inflatable boat.
The applicable subheading for the plastic seat bracket will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division