CLA-2-87:OT:RR:NC:N2:206
Shannon Dillinger
UWL, Inc.
1340 Depot St., Suite 200
Rocky River, OH 44116
RE: The tariff classification of rubber torsion axles from China
Dear Ms. Dillinger:
In your letter, dated August 16, 2022, you requested a tariff classification ruling on behalf of your client, Source International, LP. Pictures and other descriptive literature were provided to this office upon request.
The products under review are Rubber Torsion Axles, which are used in a cart that is pulled behind a UTV or ATV. These axles are mounted to the bottom of a lawn and garden pull-behind cart and can handle a thousand (1000) pound load. The advantage of the product
is that it can pull at higher speeds as the axles help stabilize the cart and minimize bouncing.
The applicable subheading for the Rubber Torsion Axles will be 8716.90.1090, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Parts of farm wagons and carts: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.90.1090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8716.90.1090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division