CLA-2-84:OT:RR:NC:N1:104
Jeffery E. Stapleton
M.E. Dey & Co., Inc.
700 W. Virginia Street
Milwaukee, WI 53204
RE: The tariff classification of deer hoists from China.
Dear Mr. Stapleton:
In your letter dated December 2, 2019, you requested a tariff classification ruling on behalf of your client, Discount Ramps.com LLC.
Product 1 is the “Deer-Hoist Kill Shot 300 lb. Capacity Hitch-Mounted Deer Hoist with Gambrel.” This hoist lifts game, up to 300 lbs., utilizing a gambrel and a hand winch mechanism, from 81-1/2 inches to 92-1/2 inches off the ground for cavity irrigating, cleaning, skinning, aging, and loading. The hoist is made of heavy-duty steel, attaches to a class III or IV hitch receiver, and is designed for a temporary use on a stationary vehicle.
Product 2 is the “Deer-Hoist Kill Shot 500 lb. Capacity Deluxe Hitch-Mounted Deer Hoist with Swivel Gambrel.” This hoist lifts game, up to 500 lbs., utilizing a gambrel and a hand winch mechanism. It includes a 360-degree swivel with an adjustable support foot, providing over 25-1/2 inches of clearance from a truck for cavity irrigating, cleaning, skinning, aging, and loading. The hoist is made of heavy-duty steel, attaches to a class III or IV hitch receiver, and is designed for a temporary use on a stationary vehicle.
In your submission, you inquire as to whether the deer hoists are classified in subheading 8425.19.0000, Harmonized Tariff Schedule of the United States (HTSUS) or subheading 8425.39.0100, HTSUS. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the HTSUS, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs for heading 8425, provides, in pertinent part: “Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: The pulley tackle and hoists classified in this heading consist of more or less complex systems of pulleys and cables, chains, ropework, etc., designed to give a mechanical advantage to facilitate lifting (e.g., by use of pulleys of different diameter, toothed wheels, gearing systems). This group includes, inter alia : (3) Hoists consisting of a roller chain running over a geared system of sprocket wheels operated by a crank handle or lever, somewhat as in a jacking system.” Accordingly, the deer hoists are classifiable in subheading 8425.19, HTSUS.
The applicable subheading for Products 1 and 2, as described above, will be 8425.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pulley tackle and hoists other than skip hoists; winches and capstans; jacks: Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: Other”. The rate of duty will be free.
Products of China classified under subheading 8425.19.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8425.19.0000, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division