CLA-2-83:OT:RR:NC:N1:121
Ms. Isabelle Binette
Camoplast Solideal
4162, Burrill-Local A
Shawinigan, Quebec G9N 6T6
Canada
RE: The tariff classification of bracket kits and a mount kit for ATVs and UTVs from Canada
Dear Ms. Binette:
In your letter dated May 8, 2014, you requested a tariff classification ruling.
The merchandise under consideration is identified as a Front Bracket Kit (part number 1004-05-0149), a Rear Bracket Kit (part number 1005-05-0330), and a Mount Kit (part number 5000-05-0245). Each kit is made of steel and serves to mount a track system onto all-terrain vehicles (ATVs) and utility task vehicles (UTVs).
Each bracket kit consists of a right-hand and a left-hand steel bracket, along with a cover and appropriate fasteners. The bracket kits are installed onto the suspension arm of the ATV or UTV.
The Mount Kit includes both bracket kits plus a steel steering limiter cable that attaches to the stabilizing rod and suspension arm. The bracket kits attach the track system to the vehicle, while the steering limiter cable protects the vehicle by preventing the track from turning beyond the recommended turning radius.
You suggest classification for the bracket and mount kits for an ATV in subheading 8708.70.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705; and for a UTV in subheading 8709.90.0000, HTSUS, which provides for parts of work trucks. However, the exclusionary note in Note 2(b), Section XVII, which includes Chapter 87, provides that if the article is classifiable as a “part of general use” of base metal, classification as a part or accessory in heading 8708 is precluded. "Parts of general use" are defined in Note 2, Section XV, HTSUS, as including, among other things, base metal articles of heading 8302, HTSUS. Heading 8302 includes, in pertinent part, base metal mountings, fittings and similar articles suitable for coachwork. In addition, the general Explanatory Notes (EN) to Section XV provide that in general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature, however, “parts of general use” presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them. We find that the subject bracket and mount kits, which serve mounting functions on vehicles, are classified in heading 8302, HTSUS. As such, they are “parts of general use” per Note 2(c) to Section XV and are precluded from classification in heading 8708, HTSUS.
The applicable subheading for the Bracket Kits and Mount Kit will be 8302.30.3060, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division