CLA-2-63:OT:RR:NC:N3:351
Mr. William Carey
Trans-Border Global Freight Systems Inc.
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of gunwale guards from China
Dear Mr. Carey:
In your original letter received March 3, 2021, and your follow up letter dated April 15, 2021, you requested a tariff classification ruling on behalf of your client, Hamilton Marine Inc. Samples were provided to this office and will be retained for training purposes.
SKU# TEM-1138-HR and SKU# HM-1518QR, each described as a “Gunwale Guard,” are intended to be used to protect the top edge of a boat's hull from collisions with objects that the boat may come in contact with. The guards are made from 100 percent polyester canvas woven tape that is pressure bonded with a chemical adhesive to vulcanized rubber rounded strips. The vulcanized rubber portion of the guards will be imported in two shapes: SKU# TEM-1138-HR comes in a half round (semi-circle) profile and measures approximately 1½ inches in diameter. SKU# HM-1518QR comes in a three-quarter round (circular sector) profile and measures approximately 1? inches in diameter. After joining the rubber and canvas fabric, approximately ¾ inch flaps of the canvas material hang off on the sides. The guards are affixed to the top edge of the boat's hull by installing fasteners through the flaps. The fasteners will not be imported with the guards. Both guards are imported in 200 feet coils.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states, in part, that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. The “Gunwale Guard” is a composite good made from both a made up textile of a polyester canvas woven tape (heading 6307) and vulcanized rubber strip (heading 4008). We find that the essential character of the overall product cannot clearly be ascribed to either single material. Therefore, pursuant to General Rule of Interpretation 3(c), HTSUS, the “Gunwale Guard” will be classifiable under heading 6307, HTSUS, which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for SKU# TEM-1138-HR and SKU# HM-1518QR described as “Gunwale Guards” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, 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 6307.90.9891, 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, including information on exclusions and their effective dates, 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 on the 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, contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division