CLA-2-95:RR:NC:2:224 C84186
Don G. Boxer
2601 Elliott Avenue
Suite 3167
Seattle, WA 98121
RE: The tariff classification of sails, and sail holders, for sailboards from China.
Dear Mr. Boxer:
In your letter dated January 28, 1998, you requested a tariff classification ruling, on behalf of North Sports, Inc., your client.
You are requesting the tariff classification on sailboard sails and sail holders. The sails are specifically designed to be attached to sailboards. The sails are made of heavy duty polyfilm which is reinforced around the edges and in high stress areas. Metal rods are also attached to the sails for support and connecting purposes. An opening in the sail allows it to be attached to the sailboard boom. You are also requesting the classification on fitted holders for the storage of the sails (no sample submitted). If the holders are imported together with the sails, they would be classified under the same tariff heading as their contents, in this case the sails. However, if the sail holders are imported seperately heading 4202 would be the applicable classification. Samples will be returned, as requested.
The applicable subheading for the sailboard sails and sail holders (imported together with the sails) will be 9506.21.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Sailboards and parts and accessories thereof: Parts and accessories." The rate of duty will be .8 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 Tom McKenna at 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division