The tariff classification of trailer mountings from China

N016483 September 6, 2007 CLA-2-83:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.49.6055 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. 600 N. W. Naito Parkway Portland, OR 97209 RE: The tariff classification of trailer mountings from China Dear Mr. Anuschat: In your letter dated August 29, 2007, on behalf of Security Chain, Division of Burns Bros., Inc., you requested a tariff classification ruling. The merchandise under consideration is described as Logistic Track Fittings. They are 10 feet lengths of perforated steel strips that are designed to be fastened with screws, rivets or by welding to the interior walls of semi-truck trailers. They function to connect shoring beams, sockets and end fittings to the walls of the trailer to stabilize and restrain cargo. They come in vertical and horizontal versions and are finished by galvanizing or powder coating. You indicate in your letter that you believe these fittings should be classified in subheading 8302.30.3060, HTSUS, as a mounting or fitting for motor vehicles, or in 8302.49.6085, HTSUS, as other mountings or fittings. This office disagrees with your proposals. Although trailers are classified as vehicles in Chapter 87, they are not motor vehicles because they are not self-propelled. Since subheading 8302.30.3060, HTSUS, covers mountings and fittings for motor vehicles, it does not properly describe this merchandise. Additionally, subheading 8302.49.6085, HTSUS is a general provision, while 8302.49.6055, HTSUS, which covers mountings and fittings for other vehicles (except motor vehicles), more specifically describes this merchandise. The applicable subheading for the trailer mountings will be 8302.49.6055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The rate of duty will be 5.7 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