The tariff classification of Jet Ski Ride Plates from China

N311407 May 5, 2020 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190; 9903.88.03 Ms. Rachel K. Little Charles Dorsch Ships Agent, Inc. 1981 Main Street San Diego, California 92113 RE: The tariff classification of Jet Ski Ride Plates from China Dear Ms. Little: In your letter dated April 23, 2020, on behalf of your client Worx Racing USA, you requested a tariff classification ruling. Photographs of the subject ride plates were provided for our review. In your letter you identified the article under consideration as a Jet Ski Ride Plate, Part Number WR312. You indicated that in its condition as imported the article is a plate that is primarily made of 319 Aluminum Sand Casting. The ride plate is designed to be bolted below the jet pump of a jet ski. You stated that “This improves control of the jet ski by allowing it to stay on plane on the water.” The applicable subheading for the Jet Ski Ride Plate, Part Number WR312, will be 7616.99.5190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7616.99.5190, HTSUS, unless specifically excluded, are subject to an additional 25 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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