The tariff classification of a telescopic motor extension handle from China

N167159 June 7, 2011 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Ms. Teresa A. Aarant Attwood Corporation C/o Brunswick 800 South Gay Street, Suite 1700 Knoxville, TX 37929 RE: The tariff classification of a telescopic motor extension handle from China Dear Ms. Aarant: In your letter received by our office on May 19, 2011, you requested a tariff classification ruling. A sample of the subject telescopic motor extension handle, item/model number MGA503A1, was submitted for our review. The merchandise is described in your letter as a 24 inch telescopic extension handle for a trolling motor. The extension handle under consideration consists of an aluminum pole extension, a foam rubber hand grip, a plastic housing clamping handle with a rubber insert for gripping, and stainless steel locking buckles. You indicate that the telescopic handle under consideration is used to extend the handle of a trolling motor for more comfortable operation. You state in your letter that “The extension handle is designed to slide on the end of the consumers existing motor handle and clamps onto the handle by closing the locking buckles. This end is lined with rubber to help it grip the existing motor handle. The extension handle extends first by rotating the handle counterclockwise once it is locked on the trolling motor, to allow the handle to extend further. Then rotate back clockwise to re-tighten at desired length. To unlock it from the extended position, twist the pole counterclockwise.” The applicable subheading for the telescopic motor extension handle will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division