CLA-2-39:RR:NC:SP:221 L82293
Ms. Ellen Menendez Schell
Beijing Trade, LLC
323 Washington Street, 4th Floor
Hoboken, NJ 07030
RE: The tariff classification of boat fenders from China.
Dear Ms. Schell:
In your letter dated January 21, 2005, you requested a tariff classification ruling.
A sample was provided with your letter. The boat fenders are designed to cushion the side of a boat that may come into contact with a dock. The boat fenders are composed of foamed ethylene vinyl acetate. The sample is roughly rectangular with rounded corners. It measures approximately 18 ½ inches in length, 6 7/8 inches in width and 2 1/8 inches in thickness. The fenders come with a nylon rope, and have holes punched at both sides so that multiple fenders can be strung in a row. As you requested, the sample will be returned.
The applicable subheading for the boat fenders will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division