CLA-2-83:OT:RR:NC:N1:121
Charles Strassburger
1507 E. Hwy A
Wentzville, MO 63385
RE: The tariff classification of a trailer hitch adapter from China
Dear Mr. Strassburger:
In your letter dated September 2, 2022, you requested a tariff classification ruling.
The merchandise under consideration is described as a trailer hitch adapter. The adaptor is a steel square tube with matte black powder finish and an overall length of 7 1/16 inches long. On both sides of the adaptor is one 5/8 inch hole and one ½ inch hole. Included with the adaptor is a 5/8 inch diameter hitch pin and a cotter pin. The trailer hitch adapter allows a vehicle’s 2 inch hitch receiver to transform into a 1 ¼ inch hitch receiver in order to fit 1 ¼ inch accessories, such as bike racks and cargo carriers, into a vehicle’s trailer hitch.
The applicable subheading for the trailer hitch adapter will be 8302.30.3060, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other.” The rate of duty will be 2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.30.3060, HTSUS, unless specifically excluded, is subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.30.3060, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division