The tariff classification of an EZ HookUp winch from Taiwan

NY I81161 May 17, 2002 CLA-2-84:RR:NC:1:103 I81161 CATEGORY: Classification TARIFF NO.: 8425.31.0000; 8425.39.0000 Mr. William Pierce 256 Rattan Street Newport, NC 28570-7540 RE: The tariff classification of an EZ HookUp winch from Taiwan Dear Mr. Pierce: In an undated letter received by this office on April 23, 2002 you requested a tariff classification ruling. The EZ HookUp is used to assist in connecting a boat, camping, utility or other type of trailer to a vehicle. The article basically consists of a manual or electric winch, a plastic coated steel cable approximately 15 feet long, a cable hook which is attached to the end of the cable, and a bracket which allows the unit to be bolted to the tongue of the trailer. To utilize the EZ HookUp, the vehicle is backed up until it is within 2 – 3 feet of the trailer. The cable is then placed around the vehicle’s ball hitch and the winch is operated to slowly draw the trailer tongue toward the vehicle. Once the tongue has reached a position over the hitch the trailer is lowered, completing the vehicle – trailer mating process. The applicable subheading for the EZ HookUp with an electric winch will be 8425.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other winches: powered by electric motor. The applicable subheading for the EZ HookUp containing a manual winch will be 8425.39.0000, HTS, which provides for other winches: other. In either case the rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). You also inquired as to whether any fees may apply to importations of this article which occur by sea. For your information, such importations are subject to a Merchandise Processing Fee of 0.21 percent of their value, with a minimum of $25 and a maximum of $ 485. In addition, ocean shipments are subject to a Harbor Maintenance Fee of 0.125 percent of their value. 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 Alan Horowitz at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division