CLA-2 CO:R:C:M 950059 KCC
Mr. Colin R. Thorpe
Geo. S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, Washington 98104
RE: Stainless steel fender racks/baskets and
brackets/holders for boats; GRI 1; General EN Chapter
89; General EN (III) Parts and Accessories to Section
XVII; Section XV, Note 2; General EN (C) Parts and
Articles to Section XV; EN 83.02; 088944
Dear Mr. Thorpe:
This is in response to your letter dated July 10, 1991, on
behalf of Polyform US Ltd., concerning the tariff classification
of stainless steel fender racks/baskets and brackets/holders for
boats under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A copy of the Nawa boatfittings catalog
depicting the fender racks/baskets and brackets/holders was
submitted for examination.
FACTS:
The merchandise under consideration is Nawa boatfittings.
These items are stainless steel fender racks/baskets and
brackets/holders for boats. The fender racks/baskets mount to
the boat railing and store the boat's fenders in a secure
position while the boat is under sail. The brackets/holders
perform the same function for a variety of other nautical
accessories, such as life buoys, spinnaker poles, life lines,
etc.
ISSUE:
What is the proper tariff classification of the stainless
steel fender racks/baskets and brackets/holders for boats under
the HTSUSA?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
Chapter 89, HTSUSA, provides for the classification of
vessels. However, there is no provision for parts of vessels in
Chapter 89, HTSUSA. General Explanatory Note (EN) to Chapter 89
of the Harmonized Commodity Description and Coding System (HCDCS)
states that Chapter 89 "excludes all separately presented parts
(other than hulls) and accessories of vessels or floating
structures, even if they are clearly identifiable as such."
HCDCS, Vol. 4, p. 1499. See also, General EN (III) Parts and
Accessories to Section XVII, which states that "Chapter 89 makes
no provision for parts (other than hulls) or accessories of
ships, boats or floating structures. Such parts and accessories,
even if identifiable as being for ships, etc., are therefore
classified in other Chapters in their respective headings."
HCDCS, Vol. 4, p. 1410. The Explanatory Notes, although not
dispositive, should be looked to for the proper interpretation of
the HTSUSA. 54 Fed. Reg. 35128 (August 23, 1989). Additionally,
General EN (III) Parts and Accessories to Section XVII states
that this "Note excludes the following parts and accessories,
whether or not they are identifiable as for the articles of this
Section...Parts of general use as defined in Note 2 to Section
XV...." HCDCS, Vol. 4, p. 1410.
Section XV, Note 2, HTSUSA, states that "the expression
parts of general use means...Articles of headings 8301, 8302...."
Heading 8302, HTSUSA, provides for "Base metal mountings,
fittings and similar articles suitable for furniture, doors,
staircases, windows, blinds, coachwork, saddlery, trunks, chests,
caskets or the like; base metal hat racks, hat-pegs, brackets and
similar fixtures; castors with mountings of base metal; automatic
door closers of base metal; and base metal parts thereof...."
General EN (C) Parts and Articles to Section XV states the "parts
of general use (as defined in Note 2 to this Section) presented
separately are not considered as parts of articles, but are
classified in the headings of this Section appropriate to them."
HCDCS, Vol. 3, p. 973.
EN 83.02 states that "this heading covers general purpose
classes of base metal accessory fittings and mountings.... The
heading does not, however, extend to goods forming an essential
part of the structure of the article...." HCDCS, Vol. 3, p.
1118. The racks/baskets and brackets/holders are similar to the
items described in EN 83.02. See, Headquarters Ruling Letter
(HRL) 088944 dated July 22, 1991, which held that brackets used
for mounting and raising or lowering an outboard motor on a boat
were properly classified under subheading 8302.49.60, HTSUSA.
The boatfittings under consideration are accessory mountings
which do not form an essential part of the structure of the
article, but act as a trim or furnishing. The boatfittings
attach onto the structure or railing of the boat to hold various
items, such as fenders and life buoys, in place. Therefore, we
are of the opinion that the stainless steel fender racks/baskets
and brackets/holders are provided for under subheading
8302.49.60, HTSUSA, which provides for "...Other mountings,
fittings and similar articles, and parts thereof...Other...
Other...Of iron or steel, of aluminum or of zinc...Other...For
aircraft, vessels and other vehicles (except motor vehicles)
of section XVII."
HOLDING:
The stainless steel fender racks/baskets and
brackets/holders are provided for under subheading 8302.49.60,
HTSUSA, which provides for "...Other mountings, fittings and
similar articles, and parts thereof...Other...Other...Of iron or
steel, of aluminum or of zinc...Other...For aircraft, vessels and
other vehicles (except motor vehicles) of section XVII."
Sincerely,
John Durant, Director
Commercial Rulings Division