CLA-2-39:OT:RR:NC:N2:206
Jennifer Diaz
Diaz Trade Law, P.A.
12700 Biscayne Boulevard, Suite 401
North Miami, FL 33181
RE: The tariff classification of glass fiber reinforced resin fins from Italy
Dear Ms. Diaz:
In your letter dated January 9, 2026, you requested a tariff classification ruling on behalf of CMC Marine
Corp.
The articles under consideration are glass fiber reinforced resin fins, series HS40, HS160, LR70, LR250, and
STAB40, which are used in three fin stabilizer systems: the HS system for all hull shapes, the LR system for
displacement or semi-displacement yachts, and the STAB for compact applications. All fins are made of 70
percent Crystic resin, 25 percent glass fibers, and 5 percent steel. The HS40 is 8.6 square feet (sq. ft.); the
HS160 is 32 sq. ft.; the LR70 is 18 sq. ft.; LR is 75 sq. ft.; and STAB40 is 16 sq. ft.
You state that the fins are imported as stand-alone, finished products without the electric actuators, nor any
other part controlling the fins. They are used as stabilizing fins (part of an electronic stabilization system) on
a yacht’s hull and are instrumental in reducing the roll of the waves and countering weather effects impacting
a yacht’s movement; thereby providing stability, efficiency, and safety. The fins are designed to incorporate a
flange to accept an electronic actuator that controls the fin. The fins and the actuators are attached to the sides
of a vessel’s hull.
The applicable subheading for the glass fiber reinforced resin fins, series HS40, HS160, LR70, LR250, and
STAB40, will be 3926.90.3000, Harmonized Tariff Schedule of the United States (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 general rate of duty will be 4.2
percent, ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division