The tariff classification of a kayak paddle from China

N248753 January 7, 2014 CLA-2-39:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 3926.90.3000 Byron Brown Lifetime Products Freeport Center, Building D-11 Clearfield, UT 84016 RE: The tariff classification of a kayak paddle from China Dear Mr. Keller, In your letter received by this office on December 17, 2013, you requested a tariff classification ruling. The item being considered has been identified as a Kayak Paddle. You state in your request that the handle of the Kayak Paddle is constructed of an aluminum alloy and the blade is constructed of super tough enhanced polypropylene. The shaft which is constructed of extruded aluminum, is then cut to length, holes are punched for a push button and rivets that will attach the polypropylene blade to the aluminum shaft. The aluminum shaft may or may not be powder coated depending on the customers’ requirements. A black plastic cover is added to the shaft to protect it from abrasions and give it a better grip for the user. The kayak blades are injection molded. The fully assembled Kayak Paddle weighs approximately 1.5 kilograms. According to the breakdown provided in your request, the polypropylene predominates by both weight and value. The applicable classification subheading for the Kayak Paddle will be 3926.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts for yachts or pleasure boats of heading 8903; … which are not of a type designed to be principally used with motors or sails.” The general rate of duty will be 4.2%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 this ruling, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division