CLA-2-39:RR:NC:MM:106 L80662
Mr. Brian Wavra
Johnson Outdoors
555 Main Street
Racine, WI 53403
RE: The tariff classification of shafts for boat paddles and oars from China or Taiwan
Dear Wavra:
In your letter dated November 2, 2004 you requested a tariff classification ruling. You submitted samples with your request. They will be returned to you as requested.
The articles in question are rigid shafts to be used in the manufacture of boat paddles and oars. These shafts are said to be made of plastics re-enforced with fiberglass and carbon. This combination is considered to be plastics of Chapter 39 of the Harmonized Tariff Schedule of the United States (HTS). You state that the shafts will be of various lengths with pre-drilled holes for fitting together.
The applicable subheading for the plastic shafts for the manufacture of boat paddles and oars will be 3926.90.3000, HTS, which provides for other plastic parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails. The rate of duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick Wholey at 646-733- 3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division