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NY 804091

December 9, 1994

CLA-2-84:S:N:N1:103 804091


TARIFF NO.: 8425.19.0000; 9401.80.6030; 6307.90.9989; 3917.33.0000

Mr. Eckhard Breineder
BosCo Technology
400 N.W. Alice Ave.
Stuart, FL 34994

RE: The tariff classification of yachting equipment from Switzerland

Dear Mr. Breineder:

In your letter dated October 26, 1994 you requested a tariff classification ruling.

You submitted a catalog describing various articles used in yachting. In a telephone conversation with a member of my staff, you requested a ruling as to the tariff classification of the following articles:

1. Mast Lift (Fall-Stop-Special) - a hoisting device featuring a 10 to 1 reduction ratio gear which is used to pull oneself to the top of a mast. An individual is lifted up by pulling on one side of the unit's endless rope; pulling on the opposite side of the rope causes the individual to descend. The user can let go of the rope at any time without falling back to the ground.

2. Bosun's Chair - a chair composed of a wooden frame, a cotton and polyester fabric seat and tool holders, and a stainless steel shackle which enables it to be attached to the Mast Lift's rope.

3. Wind Bag - a fabric article designed to catch a breeze and channel it into the interior of a docked yacht in order to ventilate and cool the yacht's cabins.

4. Funnel Pipe - a non-reinforced flexible plastic tube with fittings used to transfer fuel from one container to another without spillage. The tube is divided into two separate lines, so that the fuel can flow through one line while air is vented through the other.

The applicable subheading for the Mast Lift will be 8425.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: other. The duty rate will be 2 percent ad valorem.

The applicable subheading for the Bosun's Chair will be 9401.80.6030, HTS, which provides for other seats: other. The duty rate will be 4 percent ad valorem.

The applicable subheading for the Wind Bag will be 6307.90.9989, HTS, which provides for other made up articles...:other: other: other. The duty rate will be 7 percent ad valorem.

Finally, the applicable subheading for the Funnel Pipe will be 3917.33.0000, HTS, which provides for tubes, pipes and hoses, of plastics, not reinforced or otherwise combined with other materials, with fittings. The duty rate will be 3.1 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the T-Naxe. Your request for a classification ruling should include a sample of this article as well as a description of how it is used.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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