The tariff classification of a boat rack from Taiwan

NY I81317 May 17, 2002 CLA-2-83:RR:NC:N1:113 I81317 CATEGORY: Classification TARIFF NO.: 8302.49.6055 Mr. Andre A. Jacas Action Sports Resource Group 70 West Street Spring Valley, NY 10977 RE: The tariff classification of a boat rack from Taiwan Dear Mr. Jacas: In your letter dated April 26, 2002, you requested a tariff classification ruling. The merchandise is called the “Bat Wing”. It is an aluminum rack that will be mounted on a boat to hold water skis and wake boards. The applicable subheading for the “Bat Wing” rack will be 8302.49.6055, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles, and parts thereof, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division