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NY K87475





July 1, 2004
CLA-2-39:RR:NC:MM:106 K87475

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3000; 7616.99.5090

Ms. Stephanie M. Ranney-Shaw
Johnson Outdoors Watercraft Sport & Leisure Group Leisure Life, Ltd.
4855 Broadmoor SE
Grand Rapids, MI 49512

RE: The tariff classification of blades for boat paddles and oars from New Zealand, China or Taiwan.

Dear Ms. Ranney-Shaw:

In your letter dated June 18, 2004, you requested a tariff classification ruling. You submitted four representative samples with your request.

The articles in question are shafts to be used in the manufacture of boat paddles and oars. Parts #0001 and #0003 are shafts constructed of fiberglass-reinforced plastic. Part #0002 is constructed of aluminum and part #0004 is a shaft said to be constructed of “carbon”. You state that the shafts will be of various lengths with pre-drilled holes to be used in the assembly process of boat paddles and oars.

The applicable subheading for the fiberglass-reiforced plastic shafts for the manufacture of boat paddles and oars will be 3926.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plastic parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the aluminum shaft for the manufacture of boat paddles and oars will be 7616.99.5090, HTS, which provides for other articles of aluminum. The rate of duty will be 2.5 percent ad valorem.

We are unable to issue a ruling on the classification of the “carbon” shaft. In order to do so we will require that you provide a chemical breakdown of the carbon shaft by weight and provide the CAS numbers of the chemicals involved.

If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.

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 Patrick J. Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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