N034297 N0 Ruling Active

The tariff classification of a vehicle ramp from Taiwan

Issued August 18, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

The item under consideration a set of two (2) rectangular, polypropylene plastic ramps with metal hinges, identified as the “Automobile Escaper”, which are used to assist a vehicle in achieving traction on unstable surfaces. One section of each 30-inch ramp of the Escaper is hinged off-center creating two foldable sections in each ramp that measure approximately 18 inches by 12 inches. In metrics, the Automobile Escaper measures 60cm in length, 18cm in width and 1.25cm in height.

Full text

N034297 August 18, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Edward Jablonski, Manager - Trade Compliance Advance Auto Parts, Inc. 5008 Airport Road Roanoke, VA 24012-1601 RE: The tariff classification of a vehicle ramp from Taiwan Dear Mr. Jablonski, In your letter dated July 25, 2008, you requested a tariff classification ruling. The item under consideration a set of two (2) rectangular, polypropylene plastic ramps with metal hinges, identified as the “Automobile Escaper”, which are used to assist a vehicle in achieving traction on unstable surfaces. One section of each 30-inch ramp of the Escaper is hinged off-center creating two foldable sections in each ramp that measure approximately 18 inches by 12 inches. In metrics, the Automobile Escaper measures 60cm in length, 18cm in width and 1.25cm in height. The applicable classification subheading for the Automobile Escaper will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories … of … motor vehicles … : Other … accessories … : Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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