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M86220 M8 Ruling Active

The tariff classification of a bracket from China

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

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M8 M86220 (September 5, 2006)

Tariff classification

HTS codes: 8302.30.3060

Headings: 8302

Product description

It is a bracket used to attach a gun case to an all-terrain vehicle. It is comprised of the following steel components: one base mounting plate, one gun boot ring, one top mounting plate, one gun boot latch, one locking pin, and various nuts, bolts, washers and locknuts.

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 M86220 September 5, 2006 CLA-2-83:RR:NC:N1:121 M86220 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Ms. Kristine Ratajczek Kolpin Powersports, Inc. 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 30, 2006, you requested a tariff classification ruling. The sample you submitted, which will be returned to you, is described as the Universal Gun Boot( IV Case Mounting Bracket, item number KPSAM20. It is a bracket used to attach a gun case to an all-terrain vehicle. It is comprised of the following steel components: one base mounting plate, one gun boot ring, one top mounting plate, one gun boot latch, one locking pin, and various nuts, bolts, washers and locknuts. 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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