The tariff classification of PVC transom motor plates from South Korea

N200979 February 13, 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 PVC transom motor plates from South Korea Dear Mr. O’Reilly: In your letter dated January 20, 2012, you requested a tariff classification ruling. The transom motor plates are identified as SKU number 9508177 (part number SSL280300) and SKU number 9836099 (part number SSL280400). Photographs were submitted with your letter. The transom motor plates are made of polyvinyl chloride (PVC) plastic. The primary use of the transom motor-plate is to provide a solid surface for the motor to mount to the transom of an inflatable boat. The PVC transom motor plate is used in conjunction with a PVC motor pad to fix the motor onto the boat. The applicable subheading for the PVC transom motor plates 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. 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