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M86194 M8 Ruling Active

The tariff classification of suspension lock swing arms for all terrain vehicles.

Issued September 12, 2006 by U.S. Customs and Border Protection.

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M8 M86194 (September 12, 2006)

Tariff classification

HTS codes: 8708.99.7060

Headings: 8708

Product description

The item is a suspension lock with swing arm that is required when using a hitch system on certain models of all terrain vehicles. It is constructed of steel. Your model number is KPSAM13.

CBP rationale

The applicable subheading for the suspension lock with swing arm will be 8708.99.7060, 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: Parts for suspension systems: Other.

Full text

NY M86194 September 12, 2006 CLA-2-87:RR:NC:N1:101 M86194 CATEGORY: Classification TARIFF NO.: 8708.99.7060 Ms. Kristina Ratajczck Kolpin Powersports Inc. 205 N. Depot Street Fox Lake, Wisconsin 53933 RE: The tariff classification of suspension lock swing arms for all terrain vehicles. Dear Ms. Ratajczck: In your letter dated August 23, 2006 you requested a tariff classification ruling. The item is a suspension lock with swing arm that is required when using a hitch system on certain models of all terrain vehicles. It is constructed of steel. Your model number is KPSAM13. The applicable subheading for the suspension lock with swing arm will be 8708.99.7060, 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: Parts for suspension systems: 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

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