CLA-2-87:S:N:N1:847985 101

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a mechanic's creeper from Taiwan.

Dear Mr. O'Neill:

In your letter dated December 8, 1989 you requested a tariff classification ruling on behalf of Builders Square.

The mechanic's creeper is a molded, reinforced plastic vehicle which is used by mechanics to slide their bodies under vehicles to effect repairs.

The applicable subheading for the mechanic's creeper will be 8716.80.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other non self propelled vehicles. The rate of duty will be 3.2 percent ad valorem.

This ruling is being issued under the provisions of Section 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