The tariff classification of a Re-Action System from Canada

NY L89636 January 12, 2006 CLA-2-90:RR:NC:N1:105 L89636 CATEGORY: Classification TARIFF NO.: 9032.90.6080 Ms. Joan Studeny GHY USA Inc. 572 South Fifth Street Pembina, ND 58271 RE: The tariff classification of a Re-Action System from Canada Dear Ms. Studeny: In your letter received in Customs and Border Protection on December 28, 2005, for Modevation Enterprises, you requested a tariff classification ruling. No sample was submitted. From the information in your letter and our review of the current re-actionsystem.com website, the Re-Action System, which you describe as a “speed control feature” is used to provide an additional control feature for an electric trolling motor (in a small boat) which already has a speed control, similar to the cruise control in an automobile. However, an engine speed control in a boat, unlike in an automobile, will not maintain the craft’s speed relative to fixed points when facing strong currents, winds, etc. The Re-Action System enables the boater to choose a higher setting for the motor in those situations. The Re-Action Systems will instruct the motor to increase revolutions to that higher level and maintain it there as long as its pedal is pressed down. When the pedal is released, the main speed control takes back control and brings the motor speed back to the lower base value and maintains it there. The Re-Action System may be used repeatedly or not at all on a given outing depending on currents, winds, etc. The applicable subheading for the Re-Action System will be 9032.90.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” parts and accessories of automatic regulating or controlling instruments. The general rate of duty will be 1.7 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division