CLA-2-83:S:N:N1:101-875984
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: The tariff classification of an anchor point from Taiwan
Dear Mr. O'Neill:
In your letter dated June 15, 1992, on behalf of Highland
Group Industries, you requested a tariff classification ruling.
You have submitted a sample of an anchor point (part no. 91508).
The imported product is a chrome bedliner anchor point that
is made of die cast steel. The anchor point consists of a
threaded rod, a rubber washer, a toggle assembly and a die cast
end piece. The bedliner anchor point is solely or principally
used on pickup trucks. The product is inserted into the stake
holes of pickup trucks. Once installed, the anchor point
provides a sturdy attachment location for a strap, cord or chain
(which is used to secure the cargo).
The applicable subheading for the chrome anchor point (part
no. 91508) will be 8302.30.3000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other mountings,
fittings and similar articles suitable for motor vehicles, of
iron or steel, of aluminum or of zinc. The rate of duty will be
3.1 percent ad valorem.
The sample will be returned to your office.
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