The tariff classification of the Hydrovane self-steering unit from the United Kingdom

NY J80140 February 5, 2003 CLA-2-84:RR:NC:1:103 J80140 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Ms. Sherry Glen Hydrovane Self Steering Inc. Unit 15 – 636 Clyde Avenue West Vancouver, BC, Canada V7T 1E1 RE: The tariff classification of the Hydrovane self-steering unit from the United Kingdom Dear Ms. Glen: In your letter dated January 2, 2003 you requested a tariff classification ruling. The Hydrovane is an automatic self-steering unit suitable for use on sailboats up to 50 feet in length or up to 40,000 pounds in weight. The unit basically consists of an aluminum windvane frame covered with nylon fabric, an auxiliary rudder, and a mechanical linkage mechanism which connects these two components together. The linkage mechanism features vane and axis clamps, a vane lock, a worm drive and course setting lines (model VXA1) or a course clamp knob (model VXA2), a ratio knob, a tiller, and a rudder lock. The Hydrovane mounts vertically to the stern of the vessel. Once the sailboat’s wheel or tiller and main rudder are positioned to hold a desired course, the Hydrovane makes the necessary steering corrections by moving its own rudder in response to variations in wind strength and direction on its windvane. In addition, the vane axis angle can be adjusted to minimize yaw. When not in use the ratio knob is set to a neutral position, thus allowing the auxiliary rudder to trail freely in the water flow. The Hydrovane’s rudder can act as an emergency rudder in the event of a failure in the main rudder. The applicable subheading for the Hydrovane unit will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem. According to your letter, some components of the Hydrovane unit may be purchased in the United States. Articles assembled abroad in whole or in part of fabricated components produced in the United States which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting may be eligible for classification in subheading 9802.00.80, HTS, and subject to a duty upon the full value of the imported article, less the cost or value of such products of the United States, upon compliance with all applicable regulations. 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 Alan Horowitz at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division