CLA-2-89:RR:NC:MM:106 C87918
Mr. Robert H. Hazelton
RHH Associates, Inc.
309 Long Pond Rd.
Marstons Mills, MA 02648 USA
RE: The tariff classification of a Corner Buoy from Canada.
Dear Mr. Hazelton:
In your letter dated May 11, 1998, you requested a tariff
classification ruling. You submitted descriptive literature and
photographs with your request.
The article in question is an anodized, aluminum structure,
commercially designated the "Corner Buoy". The structure may
weigh between 35 lbs. and 65 lbs. and includes a neoprene gasket,
mild-steel anchoring points, stainless steel fasteners and a
copper drain plug. Current models of the "Corner Buoy" stand
approximately 24 inches high with diameters between 12 inches and
22 inches. The item is said to be a marine oil pollution control
device used to support and improve the efficiency of oil spill
containment booms. In operation the "Corner Buoy" is anchored to
the bottom of the body of water wherein the containment boom is
deployed and the boom is attached to the buoy through a levering
action to extend an "arm" of the buoy which then secures the boom
to the buoy.
The applicable subheading for the Corner Buoy will be
8907.90.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for other floating structures: Other ...
Buoys. The general rate of duty will be 0.8 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
Patrick J. Wholey at 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division