CLA-2-84:S:N:N1:103 885105
Ms. Shirley M. Stroupe
Accent Customs Service
Peace Bridge Plaza Warehouse
P.O. Box 221
Buffalo, NY 14213
RE: The tariff classification of the Dinghy-Tow from Canada
Dear Ms. Stroupe:
In your letter dated April 5, 1993 on behalf of Davron
Marine Products Inc. of Richmond Hill, Ontario, Canada you
requested a tariff classification ruling.
The Dinghy-Tow is utilized on sailboats for lifting and
storing an inflatable dinghy. It contains two stainless steel
poles, attached to brackets on the stern rail of the sailboat,
which connect to brackets mounted on the transom of the dinghy
using snap-on, quick-release fasteners. The Dinghy-Tow's pulley
tackle, attached to the stern rail and to the outer ends of the
poles, allows an individual in the boat cockpit to easily lift
the stern of the dinghy out of the water. The dinghy can then be
towed backwards with only its bow in the water, resulting in less
drag on the sailboat while also supporting the dinghy at its
strongest point. To store a dinghy which is in the towing
position the dinghy's bow line is pulled in, pivoting the dinghy
about the outer ends of the poles. This causes the dinghy to
come completely out of the water and allows it to be securely
stored in a vertical position on the sailboat's stern. While the
dinghy is stored in this position its outboard motor is readily
accessible for manual removal.
The applicable subheading for the Dinghy-Tow will be
8425.19.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other pulley tackle and hoists. The
duty rate will be 2 percent ad valorem.
Goods classifiable under subheading 8425.19.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
free rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
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