The tariff classification of vehicle loading ramp parts from China

N199676 February 3, 2012 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Kevin Ekstrand, Licensed Customs Broker Laufer Clearance Co. 7007 NE Parvin Road Kansas City, MO 64117-1573 RE: The tariff classification of vehicle loading ramp parts from China Dear Mr. Ekstrand, In your letter dated January 6, 2012, you requested a tariff classification ruling on behalf of Cequent Consumer Products of Solon, Ohio. The item under consideration is the Ramp Top Kit (SKU # 07001). You indicate that the 8” Ramp Top Kit is packaged for retail sale and contains two (2) extruded aluminum ramp tops with installation hardware (mounting bolts) and an instruction sheet. The instruction sheet indicates that the Ramp Top Kit is to be installed onto a 2 inch by 8 inch wood board/plank (not included) and the whole used as a ramp for loading and unloading goods from trucks or vehicles. Each ramp has a maximum load capacity of 700 pounds. The applicable classification subheading for the Ramp Top Kit (SKU # 07001) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories of bodies … : 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, Thomas J. Russo Director National Commodity Specialist Division