CLA-2-84:OT:RR:NC:1:102
Patricia Fisher
Keystone Automotive Industries, Inc.
655 Gragsmere Park Drive
Nashville, Tennessee
RE: The tariff classification of a Trail FX Winch Accessory Kit from China.
Dear Ms. Fisher:
In your letter dated October 6, 2014 you requested a tariff classification ruling.
The Trail FX Winch Accessory Kit, item number WA014, is designed to ease the operation of Trail FX winches by providing additional mechanical power. The Trail FX Winch Accessory Kit that you are requesting a classification for includes various items such as: steel D-shackles, a steel choker chain with hooks, a heavyweight denier bag to store the articles in, items constructed of Dacron® which include a recovery strap, a pair of gloves and a tree trunk protector and a snatch block. The snatch block is essentially a steel pulley incorporated into a steel casing and is said to greatly increase the pulling power of the winch. The snatch block has a maximum capacity of 17,600lbs, it contains a grease port and has a zinc plated finish. It is stated in your submission that the articles contained in the Trail FX Winch Accessory Kit will be “put up in a manner suitable for sale directly to users without repacking” and that all the items in the Accessory Kit will be marketed and utilized exclusively for winches.
In your letter, you suggest subheading 8431.10.0090, HTSUS, which provides for parts of machinery of headings 8425 to 8430. In this case, the Trail FX Winch Accessory Kit is not essential for the winch to operate and would not be considered a part, therefore making subheading 8431.10.0090, HTSUS, inappropriate.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The Trail FX Winch Accessory Kit contains two or more goods that are prima facie classifiable under two or more headings and is put up together to carry out a specific activity, e.g., ease the operation of Trail FX winches by providing additional mechanical power. In order to determine the classification of your Accessory Kit, the essential character must be taken under consideration. Pulleys are designed to provide additional mechanical power, which is the primary function of the snatch block included in this kit. This eases the operation of the winch that it was designed to work with. In light of the above, it is our determination the snatch block is the item that imparts the essential character of the Trail FX Winch Accessory Kit. As such, in accordance with GRI 3 (b), the applicable subheading for the Trail FX Winch Accessory Kit, item number WA014, will be 8483.50.9080, HTSUS, which provides for Flywheels and Pulleys, including pulley blocks; other; other. The rate of duty will be 2.8 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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division