The tariff classification of Lifesling mounting kits from China

N201119 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 Lifesling mounting kits from China Dear Mr. O’Reilly: In your letter dated January 22, 2012, you requested a tariff classification ruling. Photographs depicting two types of mounting kits for Lifesling man overboard rescue systems were included with your letter. SKU number 8106700 (part number BMKLSHC) is identified as a Lifesling bulkhead mount kit. This kit is used to mount a rigid Lifesling storage box to a vertical surface on a boat. It includes two mounting brackets, two clips and two spacers, all made of molded plastics. SKU number 8106692 (part number 81011C) is identified as a Lifesling rail mount kit. This kit is used to mount a rigid Lifesling storage box to a metal rail on a boat. It includes 6 plastic bracket components, each semi-circular in shape, 6 stainless steel screws, 6 washers and 6 nuts. Each plastic bracket component forms half of a mounting bracket. The metal hardware is used to secure the plastic bracket components onto the railing, forming three complete mounting brackets when assembled together. The applicable subheading for the Lifesling bulkhead mount kit and Lifesling rail mount kit 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