CLA-2-83:S:N:N1:113 877991
Mr. Ronald Clements
1217 Pawtucket Blvd. #57
Lowell, MA 01854
RE: The tariff classification of boat cleats from Taiwan
Dear Mr. Clements:
In your letter dated as of receipt in this office, September 8, 1992,
you requested a tariff classification ruling.
The merchandise is boat cleats of stainless steel. The items are
secured to the deck of a yacht to provide a means of attaching lines from the
boat to the dock.
The applicable subheading for the cleats will be 8302.49.6000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
base metal mountings and fittings and similar articles, other, other, of iron
or steel. The rate of duty will be 5.7 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport