CLA-2-89:OT:RR:NC:N1:106
Weijiun Liao, Senior Officer
Taipei Economic and Cultural Representative Office in the United States
4301 Connecticut Ave NW, Suite 401
Washington, DC 20008
RE: The tariff classification of floating docks from an unspecified country
Dear Ms. Liao,
In your letter dated September 02, 2015, you requested a tariff classification ruling.
This office has reviewed the information provided. The item under consideration has several times been referred to as a “floating duck.” This office assumes that this was in error and that you meant “floating dock” from an unspecified country. The floating structure consists of a “U” shaped section comprising a platform and side-walls, with a length of 62.40 meters, a breadth 40.00 m, molded depth amidships to upper deck 4.00 m, with a gross tonnage of 3673. The floating structure is equipped with two cranes and is used to manufacture caissons.
In your ruling request you question whether this product should be classified under 8905.10 because of its similar appearance to a floating duck, or be classified as other vessels the navigability of which is subsidiary to their main function.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8905 provides for “…floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks….”
The applicable classification subheading for the floating docks will be 8905.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms: Other: 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division