The tariff classification of parts of an automotive trailerhitch from China

NY C87401 May 22, 1998 CLA-2-87:RR:NC:1:101 C87401 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Paul F. Heiss IBCC Industries, Inc. 3200 S. 3rd Street Milwaukee, WI 53207 RE: The tariff classification of parts of an automotive trailer hitch from China Dear Mr. Heiss: In your letter dated April 29, 1998, you requested a tariff classification ruling. The first item (shown below) is a curved, separated piece of cast iron, with two holes through it, measuring 5"L X 1¬"W X 2¬"H. The function of this item, when assembled into the trailer hitch, is to serve as a latch which can be connected to the pintle hook (which serves as the bottom part of the "closure") through the hole of the trailer tongue to secure the trailer to the hitch. The second item (shown below) is a hobby horse-shaped piece of cast iron with two holes through it measuring 3"L X 1«"W(at it's widest point) X 1"H. The function of this item, when assembled into the trailer hitch, is to secure the latch, when "open", to the trailer hitch bracket. The applicable subheading for both the trailer hitch latch and trip will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . accessories of . . . motor vehicles . . . : Other . . . accessories of bodies: 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