CLA-2-87:S:N1:101-860311

Mr. Dennis M. Toffin
Calmar Industries Inc.
Outlook, Sask.
P.O. Box 730
403 Saskatchewan Ave. E.
Canada S0L 2N0

RE: The tariff classification of a cargo-mate and a "booster" from Canada

Dear Mr. Toffin:

In your letter dated August 31, 1993 you requested a tariff classification ruling. You have submitted descriptive and illustrative literature.

The cargo-mate is a device that is attached by means of a link-bar to the rear and underneath of a van, a car, a recreational vehicle, a station wagon or a sport-utility vehicle. The device is used to carry additional luggage, trunks or carrying cases. The cargo-mate carrier features a fold-up design, measures 20 inches X 50 inches X 2 1/2 inches, and adapts easily to any vehicle with a square hitch receiver. The carrier is coated with a polyester paint finish to resist corrosion. The model CAL 2002 (2 inch) and the model CAL 2114 (1-1/4 inch) have a load capacity of 500 pounds.

The cargo-mate is solely or principally used on a motor vehicle, and it enhances the scope of a vehicle by expanding its cargo carrying capacity. The applicable subheading for the cargo-mate will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem. Goods classifiable under subheading 8708.29.0060, HTS, which originated in the territory of Canada, will be entitled to a 1.5 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. The "booster" is a totally self-contained device that is mounted on a trailer. The trailer is operated by one person, and it has two flotation tires, a frame and a handlebar. The "booster" can be used as a primary spraying unit using surface water, or it can be used as a booster unit to increase lower pressures available from existing pipelines. The device features a self priming high pressure pump, a Honda or a Briggs & Stratton engine, a slow reverse big gun sprinkler, a suction/discharge hose with quick couplers, a water pressure safety shut-down, and a fiberglass cover for motor protection. High water pressure provides uniform distribution of the liquid to be sprayed. The "booster may be used at golf courses, parks, athletic fields, nurseries, and at industrial, construction and mining sites.

The applicable subheading for the "booster" will be 8424.89.0080, HTS, which provides for other mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders, other. The rate of duty will be 3.7 percent ad valorem.

Goods classifiable under subheading 8424.89.0080, HTS, which originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

Subheading 9817.00.50, HTS, is the provision for machinery, equipment and implements to be used for agricultural or horticultural purposes. In the alternative (if the product is not entitled to the United States-Canada Free Trade Agreement), upon the submission of actual use certification, as provided in Section 10.131-10.139 of the Customs Regulations, the "booster" would be classifiable in subheading 9817.00.50, HTS.

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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport