CLA-2-87:S:N:N1:101 803160
Ms. Ann Williams
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919
RE: The tariff classification of cushion ride rail gear from Canada
Dear Ms. Williams:
In your letter dated October 12, 1994, you requested a tariff classification ruling.
The item is a set of rail gear which will enable certain automotive vehicles to ride upon rails. The literature which you have supplied indicates that this rail gear " . . . is a rugged product which is easy to operate and will transfer your vehicle from road to rail quickly and easily. It has been designed for safe rail operation and a long service life with minimum operation.". The rail gear is designed to allow trucks and sports utility vehicles to ride on rails.
The applicable subheading for the rail gear will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. The rate of duty will be 3.1% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport