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HQ 950059


October 21, 1991

CLA-2 CO:R:C:M 950059 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.49.60

Mr. Colin R. Thorpe
Geo. S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, Washington 98104

RE: Stainless steel fender racks/baskets and brackets/holders for boats; GRI 1; General EN Chapter 89; General EN (III) Parts and Accessories to Section XVII; Section XV, Note 2; General EN (C) Parts and Articles to Section XV; EN 83.02; 088944

Dear Mr. Thorpe:

This is in response to your letter dated July 10, 1991, on behalf of Polyform US Ltd., concerning the tariff classification of stainless steel fender racks/baskets and brackets/holders for boats under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A copy of the Nawa boatfittings catalog depicting the fender racks/baskets and brackets/holders was submitted for examination.

FACTS:

The merchandise under consideration is Nawa boatfittings. These items are stainless steel fender racks/baskets and brackets/holders for boats. The fender racks/baskets mount to the boat railing and store the boat's fenders in a secure position while the boat is under sail. The brackets/holders perform the same function for a variety of other nautical accessories, such as life buoys, spinnaker poles, life lines, etc.

ISSUE:

What is the proper tariff classification of the stainless steel fender racks/baskets and brackets/holders for boats under the HTSUSA?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."

Chapter 89, HTSUSA, provides for the classification of vessels. However, there is no provision for parts of vessels in Chapter 89, HTSUSA. General Explanatory Note (EN) to Chapter 89 of the Harmonized Commodity Description and Coding System (HCDCS) states that Chapter 89 "excludes all separately presented parts (other than hulls) and accessories of vessels or floating structures, even if they are clearly identifiable as such." HCDCS, Vol. 4, p. 1499. See also, General EN (III) Parts and Accessories to Section XVII, which states that "Chapter 89 makes no provision for parts (other than hulls) or accessories of ships, boats or floating structures. Such parts and accessories, even if identifiable as being for ships, etc., are therefore classified in other Chapters in their respective headings." HCDCS, Vol. 4, p. 1410. The Explanatory Notes, although not dispositive, should be looked to for the proper interpretation of the HTSUSA. 54 Fed. Reg. 35128 (August 23, 1989). Additionally, General EN (III) Parts and Accessories to Section XVII states that this "Note excludes the following parts and accessories, whether or not they are identifiable as for the articles of this Section...Parts of general use as defined in Note 2 to Section XV...." HCDCS, Vol. 4, p. 1410.

Section XV, Note 2, HTSUSA, states that "the expression parts of general use means...Articles of headings 8301, 8302...." Heading 8302, HTSUSA, provides for "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof...." General EN (C) Parts and Articles to Section XV states the "parts of general use (as defined in Note 2 to this Section) presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them." HCDCS, Vol. 3, p. 973.

EN 83.02 states that "this heading covers general purpose classes of base metal accessory fittings and mountings.... The heading does not, however, extend to goods forming an essential part of the structure of the article...." HCDCS, Vol. 3, p. 1118. The racks/baskets and brackets/holders are similar to the items described in EN 83.02. See, Headquarters Ruling Letter (HRL) 088944 dated July 22, 1991, which held that brackets used for mounting and raising or lowering an outboard motor on a boat were properly classified under subheading 8302.49.60, HTSUSA.

The boatfittings under consideration are accessory mountings which do not form an essential part of the structure of the article, but act as a trim or furnishing. The boatfittings attach onto the structure or railing of the boat to hold various items, such as fenders and life buoys, in place. Therefore, we are of the opinion that the stainless steel fender racks/baskets and brackets/holders are provided for under subheading 8302.49.60, HTSUSA, which provides for "...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."

HOLDING:

The stainless steel fender racks/baskets and brackets/holders are provided for under subheading 8302.49.60, HTSUSA, which provides for "...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."

Sincerely,

John Durant, Director
Commercial Rulings Division

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