NY 883806
MARCH 26 1993

CLA-2-63:S:N:N6:345 883806

Mr. Patrick Barrett
Arizona Customs Brokers
2602 South 24th St., Suite 101
Phoenix, Arizona 85034

RE: The tariff classification of a "Sport Strap" and a "Ratchet Tie Down" from Taiwan.

Dear Mr. Barrett:

In your letter dated March 4, 1993, on behalf of U-Haul International, Phoenix, Arizona, you requested a tariff classification ruling.

The samples submitted are a "Sport Strap", product #SS, and a "Ratchet Tie Down", product #RT. The "Sport Strap" is made of nylon webbing and measures 12 feet long by 1 inch wide with an adjustable metal buckle and polyurethane covered hook attached at each end.

The "Ratchet Tie Down" is constructed of nylon webbing attached to a metal manual ratchet gear. It measures 12 feet long by 1 inch wide.

The applicable subheading for the "Sport Strap" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the "Ratchet Tie Down" will be 8479.89.9099, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; Other machines and mechanical appliances: Other: Other: Other: Other. The rate of duty will be 3.7 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