The tariff classification of stainless-steel boat mountings and fittings from Mexico

N360221 April 14, 2026 CLA-2-83:OT:RR:NC:N5:21 CATEGORY: Classification TARIFF NO.: 8302.49.6055; 8302.10.6090 John LeMole Gemini Marine Products, Inc 50 Tillson Ave Rockland, ME 04841 RE: The tariff classification of stainless-steel boat mountings and fittings from Mexico Dear Mr. LeMole: In your letter dated March 31, 2026, you requested a tariff classification ruling. Photographs and descriptions of the merchandise were included in your inquiry. You are requesting a ruling on various stainless-steel boat mountings and fittings. The first four articles are each attached to a boat railing and function to hold additional rails or accessories. The split side mount, part number GEMSJ-1, the sliding side mount, part number GEMSL-1, and the concave post mount, part number GEMCON-1-P are each produced in 7/8-inch, 1-inch, or 1.25-inch sizes. The concave fork mount, part number GEMCON-1-F. is produced in 7/8 inch and 1-inch sizes. You are also requesting a ruling on a stainless-steel articulated hinge, part number GEMSSH-1-065. The hinge inserts into two pieces of tubing to create a folding strut. It is produced in 7/8-inch and 1-inch sizes. The applicable subheading for the split side mount, part number GEMSJ-1; sliding side mount, part number GEMSL-1; concave post mount, part number GEMCON-1-P; and concave fork mount, part number GEMCON-1-F.will be 8302.49.6055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles…: Other mountings, fittings and similar articles, and parts thereof: Other: Other: Of iron or steel, of aluminum or of zinc… Other: For aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the articulated hinge, part number GEMSSH-1-065 will be 8302.10.6090, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…hinges, and parts thereof, of iron or steel, of aluminum or of zinc, other, other. The rate of duty will be 3.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division