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NY 892668

December 3, 1993

CLA-2-83:S:N:N3:113 892668


TARIFF NO.: 8302.49.6055

Mr. Brian N. Carter
Ancar Marine
P.O. Box 18359
7C/69 Felton Mathew Ave.
Glen Innes, Aukland, New Zealand

RE: The tariff classification of mast climbing steps from New Zealand

Dear Mr. Carter:

In your letter dated November 10, 1993, you requested a tariff classification ruling.

The merchandise is the MASTEP Folding Mast Climbing Steps. They are made of aluminum. These steps mount on the side of a boat's mast to allow the sailor to climb to the top. They may be folded up when not in use, but when opened have an L-shaped profile.

The applicable subheading for the steps will be 8302.49.6055, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles ... other ... of iron or steel, of aluminum or of zinc ... other ... for aircraft, vessels and other vehicles. The rate of duty will be 5.7 percent ad valorem.

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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