United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY K81340 - NY K81405 > NY K81374

Previous Ruling Next Ruling
NY K81374





December 3, 2003
CLA-2-87:RR:NC:MM:101 K81374

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8080

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of a Porsche Towing System consisting of a Trailer Hitch and Ball Head from Germany

Dear Mr. Resetar:

In your letter dated November 18, 2003 you requested a tariff classification ruling.

You submitted a diagram from your electronic parts catalog illustrating a Porsche Towing System consisting of a Trailer Hitch and Ball Head. You state that this Towing System consists of two parts: the Trailer Hitch and the Ball Head. You state that both items are made of steel and are specially engineered for the Porsche Cayenne SUV. The Trailer Hitch is a long semi-rectangular part that attaches onto the rear frame of the vehicle. The vehicle is a body-on-frame construction. The Ball Head is a secondary piece that attaches to the Trailer Hitch and is ball shaped on one end to accept a trailer connection.

The applicable subheading for the Porsche Towing System consisting of a Trailer Hitch and Ball Head will be 8708.99.8080, 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: Other: Other: Other: OtherOther. 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,

Previous Ruling Next Ruling

See also: