CLA-2-39:OT:RR:NC:N4:421
Mr. Kevin Ekstrand
Laufer Clearance Co.
7007 NE Parvin Road
Kansas City, MO 64117
RE: The tariff classification of trailer hitch accessories from China
Dear Mr. Ekstrand:
In your letter dated January 26, 2012, on behalf of Cequent Consumer Products, Ohio, you requested a tariff classification ruling.
Five samples were provided with your request and are being returned as you requested. Item 70292 is identified as a soft hitch guard or hitch ball cover. It is a box-like cover designed to fit over a hitch ball to protect it from rust and damage. It has a built-in compartment for a 4-flat connector holder. The guard is made from polyurethane foam and measures approximately 4 ½ inches by 3 ¾ inches by 4 inches. The soft foam also acts as a cushion to protect shins and legs.
Item 74099 is identified as a 2 inch hitch box cover. It consists of a trapezoidal shaped cap attached to a hollow rectangular plug that fits into the square tube of the hitch on a motor vehicle. The cap component measures approximately 4 inches in length at the top, 2 inches in length at the bottom and 2 ¾ inches in height. The plug component extends approximately 3 ½ inches. The product is designed to fit into the trailer hitch to act as a seal to keep dirt and debris from entering the hitch by tightly sealing the tube opening. The cap/plug is made of impact resistant polypropylene plastic.
Item 74547 is identified as a display hitch box plug or 2 inch plastic insert. It consists of a square shaped cap attached to a hollow rectangular plug that fits into the square tube of the hitch on a motor vehicle. The cap component measures approximately 2 ¼ inches square and the plug component extends approximately 1 ¼ inches. The product is designed to fit into the trailer hitch to keep dirt and debris from entering the hitch by tightly sealing the tube opening. It is made of nylon and polystyrene plastic.
Item 70515 is identified as a 1 ¼ inch hitch box cover. It consists of a square shaped cap attached to a hollow rectangular plug that fits into the square tube of the hitch on a motor vehicle. The cap component measures approximately 2 inches square and the plug component extends approximately 7/8 inch. The product is designed to fit into the trailer hitch to keep dirt and debris from entering the hitch by tightly sealing the tube opening. It is made of Santoprene, a thermoplastic elastomer.
Item 70006 is identified as a 2 inch hitch box cover. It consists of a square shaped cap attached to a hollow rectangular plug that fits into the square tube of the hitch on a motor vehicle. The cap component measures approximately 3 ¼ inches square and the plug component extends approximately 1 ¼ inches. The product is designed to fit into the trailer hitch to keep dirt and debris from entering the hitch by tightly sealing the tube opening. It is made of Santoprene thermoplastic elastomer.
You suggest classification for all five items in subheading 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), as accessories to vehicles. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Although all of the items are used as accessories to motor vehicles, the hitch box covers are more specifically described in heading 3923 of the tariff in the provision for plastic caps, and that specific provision prevails.
The applicable subheading for the hitch box covers, items 74099, 74547, 70515 and 70006, will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures of plastics. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the hitch ball guard, item 70292, will be 8708.99.8180, HTSUS, which provides for parts … of … motor vehicles … : other parts … : other: other: other: other: other: other. The rate of duty will be 2.5 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division