CLA-2-87:RR:NC:N1:121 M86404

Ms. Kristine Ratajczek
Kolpin Powersports, Inc.
205 N. Depot St.
Fox Lake, Wisconsin 53933

RE: The tariff classification of a trailer from China

Dear Ms. Ratajczek:

In your letter dated August 24, 2006, you requested a tariff classification ruling.

The sample you submitted, which will be returned to you, is a trailer, item number KPSAM24. It is designed for use with a hitch system (not included) that attaches to the rear of an all terrain vehicle (ATV). It is primarily constructed of steel and includes an axle assembly, draw bar and two 18-inch pneumatic tires.

The applicable subheading for the trailer will be 8716.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other trailers and semi-trailers. The rate of duty will be free.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division