M86195 M8 Ruling Active

The tariff classification of a bracket from China

Issued September 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.30.3060

Headings: 8302

Product description

It is a bracket designed to be attached to the roll bar of a utility vehicle to hold various items such as a gun case, shovels or other tools. It is comprised of a 90 degree steel mounting plate, two steel H-braces, two steel mounting bands, two steel mounting straps, several steel nuts, bolts and washers, a molded plastic insert, and a plastic mounting base.

CBP rationale

The applicable subheading for the bracket will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other.

Full text

NY M86195 September 5, 2006 CLA-2-83:RR:NC:N1:121 M86195 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Ms. Kristine Ratajczek 205 N. Depot St. Fox Lake, Wisconsin 53933 RE: The tariff classification of a bracket from China Dear Ms. Ratajczek: In your letter dated August 25, 2006, you requested a tariff classification ruling. The sample you submitted, which will be returned to you, is a called the UTV Gear Transport System, model number KPSAM14. It is a bracket designed to be attached to the roll bar of a utility vehicle to hold various items such as a gun case, shovels or other tools. It is comprised of a 90 degree steel mounting plate, two steel H-braces, two steel mounting bands, two steel mounting straps, several steel nuts, bolts and washers, a molded plastic insert, and a plastic mounting base. The applicable subheading for the bracket will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 percent ad valorem. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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