N264965 N2 Ruling Active

The tariff classification of a hitch alignment guide for gooseneck trailers from China

Issued June 1, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8588

Headings: 7326

Product description

The article under consideration is identified as the Hitch’Em-Up Gooseneck Guide, item number H00010. You indicated in your letter that the hitch alignment guide makes the coupling of a truck and gooseneck trailer easier and safer. The guide consists of an adjustable steel tube with plastic end caps. The steel tube has a wall thickness of .118 inch and can extend to the width of the truck bed. The instructions for the alignment guide direct the user to adjust the 1 foot indicator to the upright position, place the unit across the truck bed on top of the bedrails, walk to the back of the truck and check for correct alignment with the indictor and the ball hitch, and back the truck up to the trailer until the indicator comes in contact with the trailer tongue. The tongue of the trailer will be directly over the ball to make it easier to hitch the truck and trailer. The subject guide can be used on all trucks with a gooseneck ball hitch in the bed of the truck.

CBP rationale

The applicable subheading for the Hitch’ Em-Up Gooseneck Guide, item number H00010, will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other.

Full text

N264965 June 1, 2015 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Barry D. Andrews Seasonal Industries, Inc. 1000 Gilway Avenue P.O. Box 218 Holly Hill, SC 29059 RE: The tariff classification of a hitch alignment guide for gooseneck trailers from China Dear Mr. Andrews: In your letter received by our office on May 22, 2015, you requested a tariff classification ruling. Photographs of the subject hitch alignment guide were submitted for our review. The article under consideration is identified as the Hitch’Em-Up Gooseneck Guide, item number H00010. You indicated in your letter that the hitch alignment guide makes the coupling of a truck and gooseneck trailer easier and safer. The guide consists of an adjustable steel tube with plastic end caps. The steel tube has a wall thickness of .118 inch and can extend to the width of the truck bed. The instructions for the alignment guide direct the user to adjust the 1 foot indicator to the upright position, place the unit across the truck bed on top of the bedrails, walk to the back of the truck and check for correct alignment with the indictor and the ball hitch, and back the truck up to the trailer until the indicator comes in contact with the trailer tongue. The tongue of the trailer will be directly over the ball to make it easier to hitch the truck and trailer. The subject guide can be used on all trucks with a gooseneck ball hitch in the bed of the truck. The applicable subheading for the Hitch’ Em-Up Gooseneck Guide, item number H00010, will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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