The tariff classification of a drift anchor from Taiwan.

NY F81074 January 19, 2000 CLA-2-39:RR:NC:SP:221 F81074 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Jeannine Mills Academy Sports and Outdoors 1800 North Mason Road Katy, Texas 77449 RE: The tariff classification of a drift anchor from Taiwan. Dear Ms. Mills: In your letter dated December 22, 1999, you requested a tariff classification ruling. A sample was provided with your letter. The drift anchor is used in recreational fishing and boating. The drift anchor is largely composed of a textile fabric that has been coated on both sides with a polyvinyl chloride plastics material that is visible to the naked eye. For tariff purposes, this construction is considered a plastics material. The drift anchor will be imported in three sizes: 24, 30 and 36 inches. The applicable subheading for the drift anchor will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division