CLA-2-87:RR:NC:MM:101 D84419
Mr. Steven B. Zisser
2155 Paseo De Las Americas
San Diego, CA 92713
RE: The tariff classification of a Single Lid Truck Box, Crown
Gull Wing Crossover Box, and Crown Utility Box from Mexico
Dear Mr. Zisser:
In your letter dated October 30, 1998 you requested a tariff
classification ruling.
You submitted company catalogs depicting various aluminum
truck boxes produced in a variety of sizes to fit different truck
models. To function properly, all truck boxes must be securely
mounted onto a bed of a pick-up truck. For all practical
purposes, truck boxes are not removed once installed onto the bed
of a truck. Once installed, a truck box becomes an integral and
permanent part of a truck and is not moved from place to place.
The applicable subheading for the Single Lid Truck Box will
be 8708.29.5060, Harmonized Tariff Schedule of the United States
(HTS), which provides for Parts and accessories of the motor
vehicles of headings 8701 to 8705: Other parts and accessories of
bodies (including cabs): Other: Other...Other. The rate of duty
will be 2.6% ad valorem.
The applicable subheading for the Crown Gull Wing Crossover
Box will be 8708.29.5060, Harmonized Tariff Schedule of the
United States (HTS), which provides for Parts and accessories of
the motor vehicles of headings 8701 to 8705: Other parts and
accessories of bodies (including cabs): Other: Other...Other.
The rate of duty will be 2.6% ad valorem.
The applicable subheading for the Crown Utility box will be
8708.29.5060, Harmonized Tariff Schedule of the United States
(HTS), which provides for Parts and accessories of the motor
vehicles of headings 8701 to 8705: Other parts and accessories of
bodies (including cabs): Other: Other...Other. The rate of duty
will be 2.6% 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 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, contact National Import Specialist Robert
DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division