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NY 804655

December 7, 1994

CLA-2-73:S:N:N3:115 804655


TARIFF NO.: 7326.90.9090; 4421.90.9540

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

RE: The tariff classification of boat parts from Switzerland

Dear Mr. Breineder:

In your letter dated November 20, 1994, you requested a tariff classification ruling.

The five subject items in your inquiry are described as follows:

1. Mast Step - which is installed on the mast guaranteeing an easy and safe ascent of the mast. It is made of stainless steel.
2. Sail Repair Kit - includes pliers, scissors, twine gloves, etc.
3. Trifter Roller - which is used to avoid the knocking of the mast lift against the mast on hoisting it at sea. It is made of wooden beads strung together by a steel wire cable.
4. Boat Hook - article no. 2030, made of stainless steel 5. Boat Stabilizer - are made of steel frame on which are mounted two rubber plates that act like a valve.

The applicable subheading for the Mast Step, Boat Hook and Boat Stabilizer will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem.

The applicable subheading for the Trifter Roller will be 4421.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood, other. The duty rate will be 5.1% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Sail Repair Kit. Your request for a classification ruling should include a sample of the Sail Repair Kit.

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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