CLA-2-85:OT:RR:NC:N1:112
Mr. Stephen L. Besler
Director
W.J. Byrnes & Co.
4455 S. Park Avenue, Suite 113
Tucson, AZ 85714
RE: The tariff classification of navigation lights and winch handles from Taiwan
Dear Mr. Besler:
In your letter dated October 18, 2011, you requested a tariff classification ruling on behalf of your client, Marine Mart LLC,
The items concerned are navigation lights and a winch handle.
The first items concerned are navigation lights (item # 00111). These navigation lights are for use on a boat/ship/sailing vessel. There are three separate/unique lights that make up this item. Each light is made of stainless steel and incorporates a different colored plastic lens. This three light set consists of a Port Light, a Starboard Light and a Stern Light. The Port Light is red, in use it would shine from dead ahead to 2 points (22 degrees) abaft the beam on the port side of the boat. The Starboard light is green, in use it would shine from dead ahead to 2 points (22 degrees) abaft the beam on the starboard side of the boat. The Stern Light is white and shines from astern to 2 points abaft the beam on both sides of the boat.
Once mounted/installed on a boat/ship/sailing vessel, the function of the navigation lights is to provide a visual signal/indicator which could be viewed by other boats, allowing them to determine the position, size and direction of the vessel. The navigation lights help to avoid collisions.
The second item concerned is a winch handle, item # 63525. This item has a cast aluminum body with a revolving plastic grip. It is used on a sail boat to turn the various winches that are mounted on the boat. The handle is not built into the winch, it is a separate device that would be inserted into the top of a winch when needed and removed and stored when not in use. The handle is used to turn the winch which then moves/pulls the various lines/ropes used on a sail boat.
The applicable subheading for the navigation lights will be 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus…: Other apparatus: Other.” The rate of duty will be 1.3%.
The applicable subheading for the winch handle will be 8431.10.0098, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8425: other.” The rate of duty will be free.
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 winch handle please contact National Import Specialist Matthew Sullivan at (646) 733-3013. For all other issues please contact National Import Specialist Steven Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division