CLA-2-39:OT:RR:NC:N4:415
Ms. Misty Gibbins
Pacific Customs Brokers, Inc.
1400 A Street
Blaine, WA 98230
RE: The tariff classification of multiple anchors from China.
Dear Ms. Gibbins:
In your letter dated September 04, 2020, you requested a tariff classification ruling on behalf of your client, SandShark, Inc.
Product literature and related YouTube video links were provided in lieu of samples.
There are five products under consideration.
The first item is described as the SuperSport anchor. The body consists of a sliding shaft made from two-inch diameter aluminum tubing that can be extended using a sliding stainless steel pin system. The shaft is fitted with a high strength acrylonitrile butadiene styrene (ABS) plastic auger on one end and retractable ABS plastic handles that slide into place at the top of the anchor. The anchor is used to secure boats, pontoons, or personal watercraft (PWC). It ranges from 29 inches to 48 inches in height. The anchor comes with a padded nylon case for storage. This office is of the opinion that the ABS plastic auger imparts the essential character to this product, General Rule of Interpretation 3(b) noted.
The second item is described as the Sport Anchor. It consists entirely of high strength ABS plastic that snaps together using a retractable pin and hole connecting system. It assembles into a four-foot anchor, which can be broken down and snapped into a compact storage configuration. It is used to secure boats, pontoons, PWC, and kayaks.
The third item is described as the JAWS Anchor. It consists of a high strength ABS plastic grapnel-style folding anchor, affixed with galvanized cast iron weight inserts and stainless steel pins, and comes with a custom thirty-foot bungee line rope system, which is designed to absorb shock and keep the anchor firmly set in the ground. The teeth unfold, grab hold of and sink into the ground to hold the watercraft in place. It is used to secure Jet Skis, canoes, PWC, kayaks, paddleboards, inflatables, and small boats. The anchor measures 12 inches in height, 10 inches in width, and five inches in depth.
The fourth item is described as the Lite 18 anchor. It consists of a fixed 18-inch long by ½ inch round stainless steel shaft, fitted with a three-inch stainless steel auger on one end and a ring on the other, where the stainless steel handle with foam grips slides through. Once the anchor is secured, the handle is removed and the bungee dock line is connected to the ring on the top to secure the watercraft. It is used to secure Jet Skis, PWC, pontoons, kayaks, and canoes. The anchor comes with a padded nylon case for storage.
The fifth item is described as the Ultimate Series - XL anchor. The body consists of a sliding shaft made from aluminum tubing that can be extended using a sliding stainless steel pin system. The shaft is fitted with a stainless steel auger on one end and a folding aluminum handle on the other. The anchor is used to secure boats and pontoons. It ranges from 40 inches to 62 inches in height. The anchor comes with a padded nylon case for storage. Per section XV note 7, “articles of base metal … containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals,” as the weight of the aluminum predominates over the steel, it would provide the classification to this product.
The SuperSport anchor, Sport Anchor, and JAWS Anchor would all be considered articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the Lite 18 anchor will be 7326.90.8688, HTSUS, which provides for “[o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther. The column one, general rate of duty is 2.9 percent ad valorem.
The applicable subheading for the Ultimate Series – XL anchor will be 7616.99.5190, HTSUS, which provides for “[o]ther articles of aluminum: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther. The column one, general rate of duty is 2.5 percent ad valorem
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7326.90.8688 and 7616.99.5190, HTSUS, unless specifically excluded, are subject to an additional 25 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 either subheading 7326.90.8688 or 7616.99.5190, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division