The tariff classification of a mooring hook from Sweden

N130858 November 30, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Glen Sherman Happy Cove 149-D Riverside Drive Riverhead, NY 11901 RE: The tariff classification of a mooring hook from Sweden Dear Mr. Sherman: In your letter dated October 28, 2010, you requested a tariff classification ruling. The sample submitted with your request is identified as the Handy Duck 22 mooring hook. The hook, which is made of plastics, is designed to fasten and unfasten a small pleasure boat to a mooring ring. The device consists of two components which you identify as the Handy Duck hook and the trigger hook. The two components attach to each other through a sliding groove. The Handy Duck hook component has a latching mechanism with a spring loaded release. The trigger hook component is used to set and release the Handy Duck hook component on the mooring ring using a pole, which is not included with the product. A rope line will be strung from a ring on the Handy Duck hook component to a cleat on the boat. When the boater approaches a mooring, he reaches out with the pole/trigger hook/Handy Duck hook combination and snaps the Handy Duck hook onto the ring at the top of the mooring. The boater tugs to disconnect the pole/trigger hook combination from the Handy Duck hook component and the boat remains attached to the mooring by means of the rope. To disconnect from the mooring, the boater reaches out with the pole/trigger hook combination and uses the curved side of the trigger hook to pull the release on the Handy Duck hook component. The sample is being returned as you requested. You also intend to import a similar mooring hook, the Handy Duck 33, which has the same design and construction as the Handy Duck 22 but has a larger jaw opening. You may also import separately packaged replacement trigger hooks. In your original request, dated September 27, 2010, you suggested classification of the Handy Duck 22 in subheading 8479.89, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machines and mechanical appliances having individual functions. You referenced NY Ruling A81588, which classified a quick release mooring hook in subheading 8479.89. Unlike the hook in that ruling, which incorporated sophisticated mechanical features including an integral pneumatically operated capstan and motor, the Handy Duck mooring hook operates by means of a simple spring assisted mechanism. In Border Brokerage Company v. United States, C.D. 2046 (1958), the United States Customs Court, Second Division, when addressing the scope of the term “machine,” held as follows regarding a spring assisted mechanism: The simple kind of mechanical action involved in the release of the energy stored up in a spring, when in fact nothing more is accomplished than that something held in a downward position by a heavy weight is pulled erect, prompts us to agree with defendant that a spring stake bunk does not rise to the dignity of a machine. Thus, in the opinion of this office, classification of the Handy Duck mooring hook as a machine or mechanical appliance of heading 8479 would not be appropriate. The applicable subheading for the Handy Duck 22, the Handy Duck 33 and the replacement trigger hooks will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division