CLA-2-87:OT:RR:NC:N2:206
Samantha J. Gaglio
Lifetime Products
Freeport Center Bldg, D-12
Clearfield, UT 84016
RE: The tariff classification of kayak paddles from China.
Dear Ms. Gaglio:
In your letter dated December 27, 2019, you requested a tariff classification ruling. Descriptive literature and pictures were provided with your request.
The items under consideration have been identified as an Emotion Blackjack Paddle (Model Number 1063135), and a Tidal Glass Paddle (Model Number 90628), which are designed to be used with kayaks. The blackjack paddle is constructed of an aluminum shaft and polyethylene blades, and is 86.6 inches in length. The tidal glass paddle features a fiberglass shaft and nylon blades. It has an adjustable length of 86.6 inches to 90.6 inches.
You suggest classifying both paddles in subheading 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), as parts and accessories for sports articles and equipment, because this is the subheading that the Chinese government uses for such paddles at the time of export.
It should be noted that in Treasury Decision (T.D.) 89-80, "Guidance For Interpretation of Harmonized System" (54 FR 35127), states that Customs [CBP] is not bound to abide by another country's rulings and that they are merely instructive of how other countries may classify like goods. While the Harmonized Tariff Schedule seeks uniformity among the participating member nations, participating nations are, nonetheless, not bound by other nations' classifications and are free to decide the ultimate classification of goods entering their boundaries.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
This office disagrees with your proposed classification, because CBP has previously addressed the issue of the proper classification of kayaks in Chapter 89, HTSUS, and not as sports equipment of Chapter 95, HTSUS, in HQ H251131, dated August 28, 2014. Legal Note 3 of Chapter 95 states that only parts and accessories, which are suitable for use with articles of this chapter are classified with those articles.
As kayaks are classified outside of Chapter 95, accessories used with them are similarly not classified in Chapter 95. In addition, Legal Note 1(p) to Chapter 95 states that this chapter does not cover “Sports craft such as canoes and skiffs (chapter 89), or their means of propulsion (chapter 44 for such articles made of wood).”
The applicable subheading for the Emotion Blackjack Paddle (Model Number 1063135), and the Tidal Glass Paddle (Model Number 90628) will be 3926.90.3000, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails.” The duty rate will be 4.2% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3926.90.3000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3926.90.3000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division