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816038 81 Ruling Active

The tariff classification of an automotive receiver hitch from Mexico

Issued November 9, 1995 by U.S. Customs and Border Protection.

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81 816038 (November 9, 1995)

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

The item concerned is a steel goalpost-shaped hitch: the "goal" portion of the hitch consists of two 1/4" brackets (one on either side) with three holes in each; the "post" portion of the hitch consists of 2 «"L X 3/16"W square tubing.

CBP rationale

The applicable subheading for the receiver hitch will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of .

Full text

NY 816038 November 9, 1995 CLA-2-87:R:N1:816038 101 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Larry Robinette WESTERN QUALITY PRODUCTS 3600 W. Dickinson Blvd. Fort Stockton, TX 79735 RE: The tariff classification of an automotive receiver hitch from Mexico Dear Mr. Robinette: In your letter dated October 3, 1995 you requested a tariff classification ruling. The item concerned is a steel goalpost-shaped hitch: the "goal" portion of the hitch consists of two 1/4" brackets (one on either side) with three holes in each; the "post" portion of the hitch consists of 2 «"L X 3/16"W square tubing. You state that the purpose of the item is to allow towing of objects once the hitch is attached to the back frame of a vehicle. The applicable subheading for the receiver hitch will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories: Other: Other: Other: Other: Other. The rate of duty will be 3% 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 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, Roger J. Silvestri Director National Commodity Specialist Division

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