CLA-2-87:OT:RR:E:NC:N1:101
Necip Ugurlu
Portalina F.T.
Kemankes m. Rihtim c.
Ugurlu Han No:29 K:3
Karakoy, Istambul 34112
TURKEY
RE: The tariff classification of a motorcycle-drawn trailer from Turkey
Dear Mr. Ugurlu,
In your letter dated July 8, 2009, you requested a tariff classification, marking, country of origin and trade agreement ruling.
The article under consideration is a small Motorcycle Cargo Trailer designed for use with a hitch system that attaches to the rear of a motorcycle. You state in your ruling request that all the materials that are used to manufacture the Trailer are of Turkish origin, except the stop lights, tire and wheel rims, whose country of origin(s) is not provided. The Trailer is also equipped with both left and right turning signals, powered by a 12-volt connection to the motorcycle; it is primarily constructed of steel, has a body of fiberglass, a single rear wheel and a tow bar. The Trailer measures approximately 92 cm in length, 54 cm in width and 80 cm in height. Its overall length, with the tow bar is 135 cm and it has a maximum carry capacity of 140 liters or 50 kg.
In your request, you propose classification of the Motorcycle Cargo Trailer in subheading 8716.40.0000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “ … semi-trailers … : Other … semi-trailers.”
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” The Motorcycle Cargo Trailer is intended for the transport of goods by design and function. Subheading 8716.39.00 provides for “Other … semi-trailers for the transport of goods.”
The applicable classification subheading for the Motorcycle Cargo Trailer will be 8716.39.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … semi-trailers … ; Other … semi-trailers for the transport of goods: Other: Other: Other: Other.” 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 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/.
Since the Motorcycle Cargo Trailer was manufactured to completion in Turkey, per the Code of Federal Regulations, Title 19 [Customs Duties], PART 134 [COUNTRY OF ORIGIN MARKING], Subpart A [General Provisions], Section 134.1(b) [Definitions, Country of origin] , the country of origin of the Trailer is Turkey.
Articles classifiable under subheading 8716.39.0090, HTSUS, which are products of Turkey, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
In addition, you requested assistance in determining the proper country of origin marking of merchandise imported into the U.S.:
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the Motorcycle Cargo Trailer is the consumer who purchases the product at retail.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
The Motorcycle Cargo Trailer, as described above, should be marked with the declaration “Made in Turkey” to satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
In response to your question about importing articles into the U.S., in general, you might find it helpful to refer to the publications “Importing into the United States,” available on the “Publications” page of our website at www.cbp.gov, and “Importing a Motor Vehicle”, available under “Trade Publications” on the “Publications” page of our website at www.cbp.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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