The tariff classification of a snowmobile part from either China or New Zealand

N249787 February 11, 2014 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Robert Doyle, Consultant Affiliated Customs Brokers Limited Global Logistics, Customs & Trade Services Group 411 Rue des Recollets Montreal, Quebec, H2Y 1W3, CANADA RE: The tariff classification of a snowmobile part from either China or New Zealand Dear Mr. Doyle: In your letter dated January 21, 2014, you requested a tariff classification ruling on behalf of Camoplast Rockland Ltd., Track Systems of Plattsburgh, New York. The sample which you provided to this office is being returned to your attention. The item under consideration has been identified as a Stiffener Rod (Part # RD-001). You state that the Stiffener Rods are used principally in the manufacture of snowmobile tracks. The Rods are constructed of fiberglass imbedded in plastic resin. As imported, the Stiffener Rods are beveled on each end and coated with an adhesive glue. They measure approximately 14 inches in length by approximately ¼ inch in width. In your ruling request, you suggest classification in subheading 3926.90.9980, 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: Other: Other”. You refer to an advance ruling issued by Canada Border Services classifying Fibreglass Beveled Rods in H.S. Number 3926.90.90.99 (October 22, 2007). Treasury Decision (T.D.) 89-80, "Guidance for Interpretation of Harmonized System" (54 FR 35127), states that Customs is not bound to abide by another country's rulings and that they are merely instructive of how other countries may classify like goods. While the Harmonized Tariff Schedule seeks uniformity among the participating member nations, participating nations are, nonetheless, not bound by other nations' classifications and are free to decide the ultimate classification of goods entering their boundaries. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(a) directs that the heading which provides the most specific description shall be preferred to headings providing a more general description. Although the product is described as a rod, the cross section is not round and is more in the nature of a profile shape. As you note in your letter, the Stiffener Rod is precluded from classification as a rod or profile shape of heading 3916 of the HTSUS because it has been further worked by beveling. Thus, it does not meet the terms of heading 3916. However, classification cannot fall in your proposed subheading of 3926.90.9980 if the merchandise is described more specifically elsewhere in the tariff. Although you are correct that classification in heading 3916 as a rod or profile shape is more specific than classification in heading 8708 as a snowmobile part, classification in heading 8708 as a part is more specific than classification in heading 3926. Moreover, legal note 2(t) to chapter 39 excludes parts of vehicles of section XVII, which includes snowmobiles, from classification in chapter 39. The applicable subheading for the Stiffener Rods (Part # RD-001) will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5%. 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 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 the ruling, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division