The tariff classification of a boat hull and trailer RockGARD from Canada

NY G85188 December 18, 2000 CLA-2-73:RR:NC:MM:101 G85188 CATEGORY: Classification TARIFF NO.: 7326.90.8586 Ms. Judy Campbell Authorized Agent W.Y. Moberly, Inc. Box 164 Sweetgrass, Montana 59484 RE: The tariff classification of a boat hull and trailer RockGARD from Canada Dear Ms. Campbell: In your letter dated November 29, 2000 you requested a tariff classification ruling. You submitted a picture of a RockGARD. You state that it comes with its own storage bag and is used to protect a boat hull and trailer against rock damage during transport. The RockGARD has three components: 100% woven polyester mesh with PVC coating, imported and made in the United States. The fabric is cut and sewn in Canada - weighing 5.4 lbs. Steel uprights with zinc coating, made in Canada - weighing 7.8 lbs. Steel hardware with a zinc coating, made in Canada - weighing 7.8 lbs. When the Rock GARD is assembles it measures 7'6" long x 31" high x 1" wide, and weighs 22 lbs. The RockGARD mounts to the boat trailer, and its purpose is to protect the boat and trailer from debris and rocks. The applicable subheading for the RockGARD will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other…Other. The rate of duty will be 2.9% ad valorem. This duty rate will remain unchanged in the year 2001. 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division