CLA-2-87:OT:RR:E:NC:N1:101
Chad C. Schulz, Import Controller
Menard, Inc.
5106 Old Mill Center
Eau Claire, WI 54703-2386
RE: The tariff classification of ATV accessories from China
Dear Mr. Schulz,
In your letter dated January 8, 2009, you requested a tariff classification ruling.
The items under consideration are six (6) accessories, meant to be assembled onto an All-Terrain Vehicle (ATV), that assist in the transportation of goods.
The first item is the 2 PC Basket Set (2611294, ATVB02). It is constructed of powder-coated, heavy duty, ¾-inch steel tubing with a 14 gauge expanded metal mesh and consists of two shallow, horizontal-shaped baskets. You state in your ruling request that the front basket measures 37 3/8 inches by 17 inches x 6 ¼ inches and the rear basket measures 42 ¼ inches by 29 inches by 6 ¼ inches.
The second item is the 2 PC ATV Rear Drop Basket (2611296, ATVRDB02) with removable rear basket. It is constructed of powder-coated, heavy duty, ¾-inch steel tubing with a 14 gauge steel mesh and has an overall measurement of 41 inches by 32 inches by 12 ¾ inches. The front basket is shallow and has a horizontal shape; the rear basket is breadbox-shaped.
The third item is the ATV Multi-Fit Carrier (2611298, ATVMFC). It is box-shaped with a square top opening that has two U-shaped pieces attached at both ends to it. The Carrier is constructed of powder-coated steel and can be adjusted from 8 ½ inches by 9 ½ inches to 13 inches by 15 inches.
The fourth item is the ATV 3 Way Utility Hitch (2611300, ATV3WH22). It consists of a hitch ball, clevis pin mount and tow hook assembled into a single unit. The operator can rotate the drawbar to allow access to whichever function is needed.
The fifth item is a different model of the ATV 3 Way Utility Hitch (2611302, ATV3WH178). It resembles and operates the same as model 2611300, ATV3WH22 described previously in this letter.
The final item is the ATV Single Bucket Carrier. It is composed of a circular top with a U-shaped piece attached, at both ends, to the top. You state that the carrier collapses flat when not in use, has an 11 ½-inch opening and measures 20 ¼ inches by 12 ¼ inches by 11 1/8 inches.
The applicable classification subheading for the Two Piece Basket Set (Part # 2611294), two piece ATV Rear Drop Basket (Part # 2611296), ATV Multi-Fit Carrier (Part # 2611298), ATV 3 Way Utility Hitch (Part # 2611300), ATV 3 Way Utility Hitch (Part # 261302), and ATV Single Bucket Carrier (Part # 2611304) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ …accessories of…motor vehicles…: Other…accessories: Other: Other: Other: Other: Other: Other.” The rate of duty will be 2.5%.
For informational purposes in future requests please observe the following general procedures for requesting classification rulings under the HTSUS:
(1) Ruling requests must concern prospective shipments and be in writing.
(2) Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear.
(3) The outside of envelopes and packages should be annotated “Binding Ruling Request.”
(4) Rulings will not be issued in response to oral requests.
(5) A copy of the ruling or the ruling control number should be provided with the entry documents filed at the time the merchandise is imported.
(6) Rulings will be binding at all ports of entry, effective on the date of the ruling letter, unless revoked by the Headquarters Office of Regulations and Rulings (OR&R).
(7) Ruling requests must be in writing, and must contain a complete statement of all relevant facts relating to the transaction including: names, addresses, and other identifying information of all interested parties (if known); the manufacturer ID code (if known); name(s) of the port(s) in which the merchandise will be entered (if known); description of the transaction; for example, a prospective importation (merchandise) from (country); a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court; and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
(8) Ruling requests must also contain sufficient information to determine the proper tariff classification, such as: a full and complete description of the article, in the condition in which it will be imported; the article’s principal use in the United States; the commercial, common, or technical designation; for articles composed of two or more materials, the relative quantity by weight of each component; samples, individually packed for mailing, or illustrative literature; chemical Analysis, flow charts, CAS number, etc.; inclusion of any special invoicing requirements in Part 141 of the Customs Regulations (if known); and any other information that may assist in determining the appropriate tariff classification of the article.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division