The tariff classification of compact touring kayak paddles from China.

N200797 January 27, 2012 CLA-2-39:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 3926.90.3000 Mr. Shay O’Reilly Trade Compliance Manager West Marine Products 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of compact touring kayak paddles from China. Dear Mr. O’Reilly: In your letter dated January 19, 2012 you requested a tariff classification ruling. The item under consideration is compact touring kayak paddles manufactured by Ongpin Enterprises Co., Ltd., in China. They are designed for use in a marine environment. This Touring 4-part paddle is portable, lightweight and rugged with asymmetrical blades. The blade material is glass-reinforced nylon (Nylon=0.70kg) and the shaft material is anodized aluminum (aluminum = 0.40kg). The full extension of the kayak paddle measures approximately seven and half feet in length. The applicable subheading for the kayak paddle will be 3926.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Parts for… pleasure boats of heading 8903; …which are not of a type designed to be principally used with motors or sails. The rate of duty will be 4.2 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 Matthew Sullivan at (646) 733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division