The tariff classification of Yamaha Wakebooster Kits from China

N303103 March 5, 2019 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190; 9903.88.03 Mr. Robert Hooton Yamaha Motor Corporation, USA6555 Katella AvenueCypress, CA 90630 RE: The tariff classification of Yamaha Wakebooster Kits from China Dear Mr. Hooton: In your letter dated February 19, 2019, you requested a tariff classification ruling. Pictures and installation guides for the subject wakeboosters were submitted for our review. The importation is identified as Yamaha Wakebooster Kits that will be used on two Yamaha Jet Boat models. You stated in your letter that the “Yamaha Wakebooster Kit consists of the Scoop, which is a powder coated aluminum weldment with a machined aluminum attachment pin and steel wire to ensure the scoop stays on the boat during operation. The Scoop is designed to funnel water from the Jet Pump to the center of the wake, thus creating a bigger riding surface. In addition to the scoop and attachment hardware, the Yamaha Wakebooster Kit also comes with an inflated, rubber boat dock fender to float the scoop during adjustment and removal in the water (scoop will sink without float). Attached to the fender is a textile strap with a buckle clip made of plastic to make sure the float stays with the Scoop.” At time of importation, the Yamaha Wakebooster Kit is imported packaged for retail sale and nothing is added after importation. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Yamaha Wakebooster Kit is a set which consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., to redirect the flow of water to increase wake size while installed on a boat). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the set in question is within the term "goods put up in sets for retail sale”. GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this instance, the Scoop (aluminum weldment) is necessary for increasing the riding surface of the wake/the wake size. Among the components that merit equal consideration, it is the component that increases the wake size. For this reason, it is the opinion of this office that the Scoop imparts the essential character to the set. You suggest classification of the wake booster kits under 9506.29.0080, which provides for sports articles and equipment, including those used in water sports. We disagree. Chapter 95 Legal Note 3 states that parts and accessories which are suitable for use solely or principally with articles of this chapter are classified with those articles. As detailed in your request, the wake booster kits under review are designed exclusively for installation on a boat to redirect the flow of water to increase wake size. While the wake booster kits serve to enhance the wake surfing experience by increasing the wake size, they are specifically designed for the jet boat, not the actual water sport equipment in 9506. Consequently, the merchandise under consideration is not classifiable in heading 9506 of the HTSUS. By application of GRI 3(b), the applicable subheading for the Yamaha Wakebooster Kits will be will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other, other…other.  The rate of duty will be 2.5 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 https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7616.99.5190, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7616.99.5190, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division