The tariff classification of a boat docking aid from China

NY R05086 November 17, 2006 CLA-2-56:RR:E:NC:N3:351 R05086 CATEGORY: Classification TARIFF NO.: 5609.00.3000 Donald W. Tebo Jr. Buddocks, LLC. 5104 Circle Place Halethorpe, MD 21227 RE: The tariff classification of a boat docking aid from China Dear Mr. Tebo: In your letter dated October 19, 2006, you requested a tariff classification ruling. The item is identified as a Buddocks Boat Docking Aid (US patent number 6928945). It has a plastic housing about 27” long with an adjustable rubber loop at one end and a length of nylon rope with a loop at the other. It weighs three pounds. You indicate that it is used for assistance in docking and tying small boats. The rubber loop is placed over a dock’s pylon or cleat and then the end of the rope is pulled, thus docking and tying the boat. Both the rubber loop and the rope can be locked in place. The applicable subheading for the boat docking aid will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope, or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 4.5% 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 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, contact National Import Specialist Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division