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NY K87476




July 1, 2004
CLA-2-39:RR:NC:MM:106 K87476

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3000

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 kayak 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 samples with your request.

The articles in question are blades used for the manufacturing of kayak paddles and oars. Designated part #0012 is a blade constructed of glass-filled polypropylene. This blade is used in the construction of kayak paddles. Designated part #0013 is a blade constructed of Xenoy, which is a thermo-plastic alloy blended of polybutylene terephthalate (PBT) and polycarbonate (PC). This blade is used in the construction of oars. The blades will be pre-drilled for the assembly of kayak paddles and oars. You indicate that the blades will be manufactured in various colors.

The applicable subheading for the blades for kayak 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.

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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