N127097 N1 Ruling Active

The tariff classification of a steel trailer hitch ball from China

Issued November 4, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

We have retained the sample you provided. The item under consideration has been identified as a steel Interchangeable Hitch Ball (Item # 2855DAT). The Hitch Ball has the following dimensions and capability: 2 inch ball 1 inch diameter shank 2 1/8 inches in length 1 inch nut 6,000 lb load capacity The Hitch Ball is part of a vehicle hitch system that allows a trailer or similar cargo to be towed behind a vehicle.

Full text

N127097 November 4, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Ms. Silke Rees Master Lock Company P.O. Box 927 Oak Creek, WI 53154-0927 RE: The tariff classification of a steel trailer hitch ball from China Dear Ms. Rees, In your letter dated October 11, 2010, you requested a tariff classification ruling. We have retained the sample you provided. The item under consideration has been identified as a steel Interchangeable Hitch Ball (Item # 2855DAT). The Hitch Ball has the following dimensions and capability: 2 inch ball 1 inch diameter shank 2 1/8 inches in length 1 inch nut 6,000 lb load capacity The Hitch Ball is part of a vehicle hitch system that allows a trailer or similar cargo to be towed behind a vehicle. The applicable classification subheading for the Interchangeable Hitch Ball (Item # 2855DAT) 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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