CLA-2-87:S:N1:101-875986
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: The tariff classification of motor vehicle tow hooks 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 a tow hook (item no. 91701).
The imported product is a chrome tow hook package
constructed of heavy duty steel. The package consists of an
extra strong drop forged hook, mounting bolts with locknuts and
washers, and a safety clip. The tow hooks are solely or
principally used on motor vehicles. To attach the tow hook to a
motor vehicle two holes are drilled into the vehicle frame. The
tow hook is mounted to the frame by using the supplied bolts and
washers.
The applicable subheading for the motor vehicle tow hook
(item no. 91701) will be 8708.99.5085, Harmonized Tariff Schedule
of the United States (HTS), which provides for other parts and
accessories of motor vehicles. 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