The tariff classification of a kayak loader from the United Kingdom

 N310492 March 26, 2020 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Warren E. Johnson 4789 S Polling House Road Harwood, Maryland 20776 RE: The tariff classification of a kayak loader from the United Kingdom Dear Mr. Johnson: In your letter dated March 7, 2020, you requested a tariff classification ruling. An instructions manual was provided with your request. The item under consideration has been identified as a Kari-Tek High Lift Easy Load Roof Rack (ELRR), which you refer to as a kayak loader. The ELRR is imported disassembled in a box as a kit and is sold to the ultimate purchaser in the United States, who assembles the system on their private vehicle. The kit consists of handles, tubes, pins, rails, and etc. for easy installation on the vehicle. The applicable subheading for the Kari-Tek High Lift ELRR will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 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 https://hts.usitc.gov/current. You also requested that this office makes a marking and country of origin determination on the Kari-Tek High Lift ELRR. However, your request lacked any information pertaining to the country(s) in which the ELRR has undergone manufacturing processes. If you wish to obtain a marking and country of origin ruling, please submit the following information: What is the country(s) of origin of each component of the ELRR? Please include the country(s) of the raw materials. What processes does each component undergo before being put up in the kit? In what country(s) do these processes take place? If you decide to resubmit your request, please prepare a new letter, please reference the above noted NY ruling number and include the information requested and mail it to Director, National Commodity Specialist Division, Regulations and Rulings, Office of Trade, 201 Varick Street, Suite 501, New York, New York 10014, Attn: Binding Ruling Request. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically via the following link:  https://apps.cbp.gov/erulings/index.asp. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division