The tariff classification of VHF radio holders from Taiwan

N200805 February 14, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Shay O’Reilly West Marine Products 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of VHF radio holders from Taiwan Dear Mr. O’Reilly: In your letter dated January 19, 2012, you requested a tariff classification ruling. SKU number 8717860 (part number SMVHFHOLDER) and SKU number 8717878 (part number LGVHFHOLDER) are identified as VHF radio holders. A photograph of the products was submitted with your letter. The radio holders are pocket-like mountings made of flexible polyvinyl chloride (PVC) plastic designed to fit different sizes of handheld VHF radios. SKU number 8717860 measures 4 3/4 inches in height by 2 3/4 inches in width by 2 inches in depth, and SKU number 8717878 measures 6 inches in height by 3 inches in width by 2 inches in depth. The radio holders are designed to be mounted onto the console or bulkhead with three screws. You suggest classification in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The VHF radio holders are more specifically provided for as mountings and fittings for the boat in subheading 3926.30.5000, HTSUS. The applicable subheading for the VHF radio holders will be 3926.30.5000, 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. 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, Thomas J. Russo Director National Commodity Specialist Division