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NY 875986

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July 13, 1992

CLA-2-87:S:N1:101-875986

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.5085

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of motor vehicle tow hooks from Taiwan

Dear Mr. O'Neill:

In your letter dated June 15, 1992, on behalf of Highland Group Industries, you requested a tariff classification ruling. You have submitted a sample of a tow hook (item no. 91701).

The imported product is a chrome tow hook package constructed of heavy duty steel. The package consists of an extra strong drop forged hook, mounting bolts with locknuts and washers, and a safety clip. The tow hooks are solely or principally used on motor vehicles. To attach the tow hook to a motor vehicle two holes are drilled into the vehicle frame. The tow hook is mounted to the frame by using the supplied bolts and washers.

The applicable subheading for the motor vehicle tow hook (item no. 91701) will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem.

The sample will be returned to your office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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