H84779 H8 Ruling Active

The tariff classification of a “Twistep™” from China

Issued August 13, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted descriptive literature as well as technical drawings of the “Twistep™”, a step platform that is mounted into the trailer hitch receiver attached to the rear of many sports Utility Vehicles (SUV’s). The product is constructed of steel tubing and fabricated sheet metal components, aluminum die-castings, metal springs and bar stock, metal spherical balls and threaded hardware componentry. The purpose of the “Twistep™” is to provide a step or platform to facilitate movement of people and their pets about the rear of an SUV. The “Twistep™” is designed to fold and store under the vehicle’s bumper when not in use.

CBP rationale

The applicable subheading for the “Twistep™” will be 8708.99.8080, 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: Other: Other: Other: Other…Other .

Full text

NY H84779 August 13, 2001 CLA-2-87:RR:NC:MM:101 H84779 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Gary Bang OT LLC 2212 Queen Anne Ave. N. Seattle, Washington 98109 RE: The tariff classification of a “Twistep™” from China Dear Mr. Bang: In your letter dated August 1, 2001 you requested a tariff classification ruling. You submitted descriptive literature as well as technical drawings of the “Twistep™”, a step platform that is mounted into the trailer hitch receiver attached to the rear of many sports Utility Vehicles (SUV’s). The product is constructed of steel tubing and fabricated sheet metal components, aluminum die-castings, metal springs and bar stock, metal spherical balls and threaded hardware componentry. The purpose of the “Twistep™” is to provide a step or platform to facilitate movement of people and their pets about the rear of an SUV. The “Twistep™” is designed to fold and store under the vehicle’s bumper when not in use. The applicable subheading for the “Twistep™” will be 8708.99.8080, 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: Other: Other: Other: Other…Other . The rate of duty will be 2.5% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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