CLA-2-84:RR:NC:1:103 B80441
Mr. Randy L. Pohler
Customhouse Broker
PO Box 999
Del Rio, TX 78841-0999
RE: The tariff classification of a ratchet tie down from Mexico
Dear Mr. Pohler:
In your letter dated December 12, 1996 on behalf of Gecamex Industries, Inc. you requested a tariff classification ruling.
With your inquiry you submitted a sample of the Quickie tie down. The Quickie tie down is used to secure light loads and prevent them from shifting or moving. It basically consists of a braided nylon rope eight feet in length, a ratchet gear and pawl mechanism made of plastic, and two steel S-shaped hooks. One S- hook is directly attached to the housing of the plastic ratchet, while the other is attached to one end of the rope. The ratchet mechanism prevents the rope from slipping after it has been manually tightened around the load. In order to remove the tie down the spring-loaded pawl is thumbed back, thus releasing the tension on the rope. The plastic housing of the sample tie down states that it is not intended for use with loads exceeding 150 pounds.
You have suggested classifying the Quickie tie down in subheading 8479.89.8590, Harmonized Tariff Schedule of the United States (HTS), a provision for other machines for processing of semiconductor materials, for production and assembly of diodes, transistors and similar semiconductor devices and electronic integrated circuits, and for manufacturing video laser discs. Clearly this provision does not encompass the Quickie tie down.
The applicable subheading for the Quickie tie down will be 8479.89.9598, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty is 3.2 percent ad valorem. In 1997 the duty rate will be reduced to 3 percent ad valorem.
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 Alan Horowitz at 212-466-5494.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division