The tariff classification of nylon antenna mounts from Taiwan and stainless steel antenna mounts from China

N192872 December 6, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.30.5000, 8302.49.6055 Mr. Shay O’Reilly West Marine Products, Inc. 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of nylon antenna mounts from Taiwan and stainless steel antenna mounts from China Dear Mr. O’Reilly: In your letter dated November 11, 2011, you requested a tariff classification ruling. You are requesting a ruling for two types of rail antenna mounts, one made of nylon plastic and the other made of stainless steel. The rail antenna mounts are used to secure an antenna to the railing of a ship. The user will affix an antenna to the mount via the threaded stud portion of the mount and feed the cable through the hollow core of the mount. The user will employ the ratchet tooth feature of the fastening system to orient the antenna in the direction of choice. The antenna mounts will accommodate rail sizes from 7/8 inch to 1 inch. There are two models of the nylon plastic antenna mounts. SKU number 7850308 (manufacturer part number WMANT 81006A) includes a 5/16 inch Allen wrench that will be used to fasten the mount to the ship’s rail. SKU number 7850316 (manufacturer part number MWANT 81006B) includes an adjustment lever that will be used as a substitute to the Allen wrench. There are two models of the stainless steel antenna mounts. SKU number 7850282 (manufacturer part number WMANT 1256SAN) includes a 5/16 inch Allen wrench that will be used to fasten the mount to a ship’s rail. SKU number 7850290 (manufacturer part number WMANT 1257SAN) includes an adjustment lever that will be used as a substitute to the Allen wrench. The applicable subheading for the nylon plastic rail antenna mounts will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the stainless steel rail antenna mounts will be 8302.49.6055, HTSUS, which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, 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. 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