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 bushing from Taiwan
Dear Mr. O’Reilly:
In your letter dated January 19, 2012, you requested a tariff classification ruling.
SKU 10757581 (Part number 135657B) is described as an oarlock bushing. A photograph was included with your request. The bushing is a cylindrical component made of molded nylon plastic. It is a replacement part designed to fit into a bronze oarlock socket to ensure smooth movement of the oarlock.
The applicable subheading for the plastic bushing will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, 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