CLA-2-56:OT:RR:NC:N3:351
Mr. Kris Sutton
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80217
RE: The tariff classification of water sport accessories from China
Dear Mr. Sutton:
In your letter dated May 12, 2015, you requested a tariff classification ruling on behalf of your client, Kwik Tek, Inc., of Denver Colorado.
The sample submitted is called, “Personal Watercraft, Ultimate Lanyard”. It is used as an engine stop switch for personal watercraft. It attaches to the key(s) of several types of watercraft and then to the life jacket of the rider of the watercraft. It is packaged in a plastic blister pack that also includes a floating wrist strap and a “pea-less” safety whistle.
The wristband is made of a ¼"-diameter foam covered with knit textile fabric that is sewn on to a woven hook and loop band closed with a plastic clip. The lanyard is a coiled 1/8" cord (made of man-made textile fibers covered in a plastic sheath). At the one end of the cord is a plastic clip which you state attaches to the life jacket of the watercraft rider. On the opposite end of the cord, is a metal circle clip with four plastic keys, which you state is the device that stops the engine if the operator falls off and breaks the electrical connection to the ignition. The four keys are said to fit several brands of watercraft. At the midpoint of the coiled lanyard is the “pea-less” safety whistle.
You suggest that the appropriate classification of this product is in subheading 3926.90.9980, HTSUS, which is for "Other articles of plastics…Articles of apparel and clothing accessories…Other. We disagree. The above item is packaged together and is a composite good as defined by General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS). Neither the wristband, the plastic-covered textile cord nor the plastic keys and whistle impart the essential character to this item. When the essential character of the overall product cannot clearly be ascribed to a single material, GRI 3(c) directs that the classification will be the heading that appears last in numerical order among those that equally merit consideration. The competing headings here are in chapter 39 (foam, plastic lock-plate) and chapter 56 (plastic-sheathed man-made fiber cord). Chapter 56 appears last in the tariff among these.
The applicable subheading for the “Personal Watercraft, Ultimate Lanyard” will be 5609.00.3000, HTSUS, which provides for articles of cordage not elsewhere specified, of man-made fibers. The rate of duty will be 4.5% 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/.
The sample will be returned as requested.
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 Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division