The tariff classification of boat mountings from Taiwan

NY A84726 June 20, 1996 CLA-2-83:RR:NC:GI:113 A84726 CATEGORY: Classification TARIFF NO.: 8302.49.6055 Mr. Thomas R. McKelvey D&H International, Inc. 8100 26th Avenue South Suite 128 Bloomington, MN 55425 RE: The tariff classification of boat mountings from Taiwan Dear Mr. McKelvey: In your letter dated May 14, 1996, on behalf of Johnson Worldwide Associates, you requested a tariff classification ruling. The merchandise consists of three different boat mountings, used to mount a trolling motor to the transom of a boat. The first mounting is a bracket of aluminum, about 6 inches long, 5 inches wide and 4 inches deep, roughly in the shape of the letter C. The other two mountings are arm links, the arm link upper and the arm link lower. These are also made of aluminum. The applicable subheading for the boat mountings will be 8302.49.6055, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles, other mountings, other, other, of iron or steel, of aluminum or zinc, for aircraft, vessels and other vehicles. The rate of duty will be 5.7 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division