CLA-2-84:OT:RR:NC:N1:104
Mr. Christopher M. Kane
Simon Gluck & Kane LLP
250 West 34th Street – Suite 4615
One Penn Plaza
New York, N.Y. 10119
RE: The tariff classification of a ratchet and pawl cargo securing device from China
Dear Mr. Kane:
In your letter dated March 3, 2015 on behalf of Kinedyne Corporation, you requested a tariff classification ruling. Submitted sample will be returned to you as per your request.
The steel ratchet and pawl cargo securing device is designed to be used with a two inch woven polyester webbing to secure cargo and prevent it from shifting. Only the ratchet and pawl device is the subject of this ruling. The device basically consists of a frame containing toothed ratchet wheels mounted at the sides of a slotted drum, spring-loaded pawls, and a lever handle. The handle is worked back and forth in order to turn the drum and tighten the webbing. As the drum turns, the pawls engage with the teeth on the ratchet wheels to prevent the drum from rotating backwards, thus maintaining tension on the webbing. To release the tension, the pawls can be manually pulled back to disengage them from the ratchet wheels.
The applicable subheading for the ratchet and pawl cargo securing device will be 8425.39.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pulley tackle and hoists other than skip hoists; winches and capstans; jacks: Winches; capstans: 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 ruling, contact National Import Specialist Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division