CLA-2-87:OT:RR:NC:N2:206
Charles Strassburger
E-Trailer
1507 E Hwy A Wentzville, MO 63385
RE: The tariff classification of a trailer transition plate from China
Dear Mr. Strassburger:
In your letter dated December 29, 2022, you requested a tariff classification ruling. Additional information was provided to this office upon request on January 9, 2023.
The item under consideration is a Trailer Transition Plate, Part Number e32JR. The item consists of three metal plates of 2.5 mm thick steel. Each plate is covered in grip tape on one side. Two plates weigh approximately 14 lbs., and the third weighs about 16 lbs. The package includes nuts, washers, and bolts. All three plates are bolted together to create a long plate that is installed on the end of the trailer gate, which creates a ramp from the trailer's gate to the ground when the gate is open to easily roll objects or vehicles into the trailer.
The applicable subheading for the Trailer Transition Plate will be 8716.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Other.” The rate of duty will be 3.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.90.5060, 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 8716.90.5060, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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