The tariff classification of a 3 point hitch system designed to be attached to the rear of an all terrain vehicle.

NY M86104 September 11, 2006 CLA-2-87:RR:NC:N1:101 M86104 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Kristina Ratajczck Kolpin Powersports Inc. 205 N. Depot Street Fox Lake, Wisconsin 53933 RE: The tariff classification of a 3 point hitch system designed to be attached to the rear of an all terrain vehicle. Dear Ms. Ratajczck: In your letter dated August 23, 2006 you requested a tariff classification ruling. The item is a 3 point hitch system designed to attach to the rear of an all-terrain vehicle. Once attached, various implements may then be connected to the hitch. It is of steel construction and uses a 12 v. electric actuator lift system. Your model number is KPSAM6. The applicable subheading for the 3 point hitch system will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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