J87419 J8 Ruling Active

The tariff classification of a Steel Hitch Assembly from Taiwan

Issued July 24, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

You submitted a picture of a Steel Hitch assembly, called the Polar Escape™ Shelter Hitch - Part No. PRH-1.

CBP rationale

The applicable subheading for the Steel Hitch Assembly will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other: Other…Other.

Full text

NY J87419 July 24, 2003 CLA-2-73:RR:NC:MM:101 J87419 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Robert Gardenier M.E. Dey & Co., Inc. 5007 S. Howell Avenue POB 370080 Milwaukee, Wisconsin 53237-0080 RE: The tariff classification of a Steel Hitch Assembly from Taiwan Dear Mr. Gardenier: In your letter dated July 7, 2003 you requested a tariff classification ruling. You submitted a picture of a Steel Hitch assembly, called the Polar Escape™ Shelter Hitch - Part No. PRH-1. You state that the item is used to attach to “…fishing shelter base or any type of towing (sic).” The caption on the picture states “The Polar Escape Shelter Hitch is designed to work with the Polar Escape Shelters. The design also makes this hitch excellent for just about any type of towing application. Easily and securely attaches to almost any type of sled or cart. Use with a snowmobile, ATV, Garden Tractor, etc.” The applicable subheading for the Steel Hitch Assembly will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other: Other…Other. The rate of duty will be 2.9% 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →