CLA-2-84:S:N:N1:103 877992

Mr. Ronald Clements
1217 Pawtucket Blvd. #57
Lowell, MA 01854

RE: The tariff classification of a davit from Taiwan

Dear Mr. Clements:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : Undated

DESCRIPTION OF MERCHANDISE : Dinghy Davit #00102, consisting of a folding aluminum arm and a hoist system, used to lower a small boat from the deck of a yacht into the water or lift the boat back onto the yacht.

HTS PROVISION : Other pulley tackle and hoists

HTS SUBHEADING : 8425.19.0000

RATE OF DUTY : 2 percent ad valorem

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