M86407 M8 Ruling Active

The tariff classification of suspension locks for all terrain vehicles.

Issued September 11, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.7060

Headings: 8708

Product description

The item is a suspension lock required when using a hitch system on certain models of all terrain vehicles. Your model number is KPZSAM27.

CBP rationale

The applicable subheading for the suspension lock 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 M86407 September 11, 2006 CLA-2-87:RR:NC:N1:101 M86407 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 locks for all terrain vehicles. Dear Ms. Ratajczck: In your letter dated August 24, 2006 you requested a tariff classification ruling. The item is a suspension lock required when using a hitch system on certain models of all terrain vehicles. Your model number is KPZSAM27. The applicable subheading for the suspension lock 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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