The tariff classification of boat fittings and ladders from Canada

NY 871987 March 23, 1992 CLA-2-83:S:N:N1:113 871987 CATEGORY: Classification TARIFF NO.: 8302.49.6050; 7326.90.9060 Ms. Loretta J. Evans Fritz Companies, Inc. P.O. Drawer "G" Blaine, WA 98230 RE: The tariff classification of boat fittings and ladders from Canada Dear Ms. Evans: In your letter dated February 25, 1992, on behalf of Bolt Stainless, Ltd., you requested a tariff classification ruling. The merchandise consists of various stainless steel rail assemblies used on boats. The assemblies are composed of tubing and fittings. When assembled, they are stern rails, hand rails, bowrails, pulpits, supports and ladders. The applicable subheading for the rail assemblies will be 8302.49.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles, of iron or steel, other. The rate of duty will be 5.7% ad valorem. Goods classifiable under subheading 8302.49.6050, HTS, which have originated in the territory of Canada, will be entitled to a 3.4% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the ladders will be 7326.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The rate of duty will be 5.7% ad valorem. Goods classifiable under subheading 7326.90.9060, HTS, which have originated in the territory of Canada, will be entitled to a 3.4% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport