CLA-2-84:OT:RR:NC:N1:104
Mr. John Cullinan
Lynx Precision Products
7577 Central Parke Blvd
Suite 124
Mason, OH 45040
RE: The tariff classification of TopLift Pro from China
Dear Mr. Cullinan:
In your letter dated October 22, 2018 you requested a tariff classification ruling.
The imported product called a TopLift Pro is an automotive aftermarket metal hoist and storage unit for removing and storing a Jeep 2door and 4door Wrangler hardtops. The TopLift Pro unit, allows the customer to easily remove and store the Jeep hardtop by themselves creating efficiency, mobility, and convenience for their Jeep. In its imported condition, the TopLift Pro comes with rust resistant stainless steel frames and rails along with the needed hardware such as wheel casters, bolts, nuts, decorative plastic caps and storage support rails. The end user assembles the product using the attached assembly manual. This manual device possesses mechanical features such as gears, a pawl and a lever to deem it a simple machine. The pawl is attached to the gear tooth and the gear and bracket are attached to the upper assembly of the unit via a bolt and nut.
The applicable subheading for the TopLift Pro will be 8428.90.0290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: Other. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8428.90.0290, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8428.90.0290, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division