CLA-2-87:RR:NC:MM:101 K83192

Ms. Ellen Mendez Schell
Beijing Trade, LLC
323 Washington Street, 4th Floor
Hoboken, New Jersey 07030

RE: The tariff classification of Polyurethane Trailer Keel Rollers from China

Dear Ms. Schell:

In your letter dated February 11, 2004 you requested a tariff classification ruling.

You submitted a sample of a polyurethane trailer keel roller that we are returning to you per your request. You state that this item is a polyurethane roller with an internal aluminum sleeve and is attached to a boat trailer. Its purpose is to guide the keel of a boat into position as it is loaded onto the trailer.

The applicable subheading for the Polyurethane Trailer Keel Rollers will be 8716.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other…Other. The rate of duty will be 3.1% ad valorem.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division