CLA-2-83:OT:RR:E:NC:N1:121

Mr. Werner Lotz
Burley Design LLC
4020 Stewart Road
Eugene, OR 97402

RE: The tariff classification of a trailer kickstand from China

Dear Mr. Lotz:

In your letter dated February 4, 2009, you requested a tariff classification ruling.

The merchandise under consideration is called the Burley Pet Trailer Kickstand, item number 960023. It is an accessory item that mounts to the front of a pet trailer. It is made of lightweight bent aluminum tubing with a plastic handle and attachment brackets. The kickstand is positioned on the ground while loading a pet onto the trailer; this lends stability and support to the trailer during loading.

The applicable subheading for the trailer kickstand will be 8302.49.6055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The duty rate will be 5.7 percent ad valorem.

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