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 antenna mounts from Taiwan
Dear Mr. O’Reilly:
In your letter dated January 19, 2012, you requested a tariff classification ruling.
Photographs of two antenna mounts were submitted with your letter. The antenna mounts are specifically designed as fittings to connect antennas to boats. SKU number 1986645, part number 81002A, is identified as a dual axis ratchet mount. It is constructed of molded nylon plastic with steel hardware. The mount fits all standard 1 inch diameter marine antennas and features 4-way ratchet design. It incorporates 4 holes and is designed to be permanently mounted to the boat with threaded fasteners. SKU number 139685, part number 4193NY, is identified as a fixed stubby nylon antenna deck mount. It is constructed of molded nylon plastic. The mount fits GPS and other standard 1 inch diameter antennas. It incorporates 3 holes and is designed to be permanently mounted to the boat with bolts.
The applicable subheading for the dual axis ratchet mount and the fixed stubby antenna deck mount 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