The tariff classification of automotive ball mounts from China

NY R04525 August 07, 2006 CLA-2-87:RR:E:NC:N1:101 R04525 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Gary J. Wieckowski II Customs Compliance analyst Cequent Towing Products 47774 Anchor Court West Plymouth, MI 48170 RE: The tariff classification of automotive ball mounts from China Dear Mr. Wieckowski: In your letter dated August 1, 2006 you requested a tariff classification ruling. The item is an automotive ball mount. It is a metal bar that carries the hitch ball and it is inserted into the hitch receiver. The trailer is then mounted on the hitch ball. The applicable subheading for the ball mounts will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other. The rate of duty will be 2.5 percent. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division