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R01885 R0 Ruling Active

The tariff classification of Automotive Accessory Rack from China

Issued May 13, 2005 by U.S. Customs and Border Protection.

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R0 R01885 (May 13, 2005)

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

You submitted a photograph of an Automotive Accessory Rack, Item Number 11495 mounted to an All Terrain Vehicle (ATV).

CBP rationale

The applicable subheading for the Automotive Accessory Rack will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other.

Full text

NY R01885 May 13, 2005 CLA-2-87:RR:NC:MM:101 R01885 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Brian P. Van Dias Rio Brands 10981 Decatur Road Philadelphia, PA 19154 RE: The tariff classification of Automotive Accessory Rack from China Dear Mr. Van Dias: In your letter dated May 2, 2005 you requested a tariff classification ruling. You submitted a photograph of an Automotive Accessory Rack, Item Number 11495 mounted to an All Terrain Vehicle (ATV). You state that this item connects to a motor vehicle by mounting to a two-inch receiver hitch on the rear of the vehicle. This rack is to be mounted onto an ATV, Sport Utility Vehicle (SUV), or Recreational Vehicle (RV) and loaded with items of choice; i.e. coolers, etc. The rack is made entirely of one inch square steel tubing, with a black color powder coated finish. The size is approximately 48” x 20” when fully assembled. There are six small steel wire loops welded at various points to accommodate the use of tie-downs, bungee cords and/or cargo nets in order to secure the loads. You state that these items are not included with this Accessory Rack at retail point of sale. The applicable subheading for the Automotive Accessory Rack will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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