CLA-2-39:OT:RR:NC:SP:421
Mr. Shay O’Reilly
West Marine Products
500 Westridge Drive
Watsonville, CA 95076
RE: The tariff classification of plastic fairleads from the United Kingdom
Dear Mr. O’Reilly:
In your letter dated December 1, 2010, you requested a tariff classification ruling.
Descriptive literature on one style of bow fairlead and three styles of line fairleads was included with your request. The fairleads are used to guide a rope, line or cable. They are used, for example, to direct rope around an object, to divert rope away from an area for safety, or to stop the rope from moving laterally. Each of the fairleads is made of molded acetal plastic and incorporates two cylindrical channels to guide the rope. Holt Marine Model HA 134/1 (West Marine SKU 111056) is a bow fairlead that will accept up to a 0.5 inch (12.7 millimeter) diameter line and can accept jib sheets. Holt Marine Model HA 182/2 (West Marine SKU 111064) is a line fairlead that will accept up to a 0.275 inch (7 millimeter) diameter line. Holt Marine Model HA 282/2 (West Marine SKU 111070) is a line fairlead that will accept up to a 0.314 inch (8 millimeter) diameter line. Holt Marine Model HA 382/2 (West Marine SKU 11180) is a line fairlead that will accept up to a 0.472 inch (12 millimeter) diameter line.
You suggest classification in subheading 3926.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plastic mountings and fittings for furniture, coachwork and the like. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) to the HTSUS, and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Fairleads are generally used in nautical or other rigging applications and do not belong to a class or kind of goods principally used with furniture or coachwork.
The applicable subheading for the fairleads will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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