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NY M86193





September 15, 2006

CLA-2-84:RR:NC:N1:106 M86193

CATEGORY: CLASSIFICATION

TARIFF NO.: 8431.49.9060

Ms. Kristine Ratajczek
Kolpin Powersports, Inc.
205 N. Depot St.
Fox Lake, WI 53933

RE: The tariff classification of a rear blade.

Dear Ms. Ratajczek:

In your letter dated August 23, 2006, you requested a tariff classification ruling. You submitted a sample with your request, which will be returned to you.

The article in question is a rear blade, designated style number KPSAM12. You indicate that the rear blade is an aftermarket product, purchased separately, and intended for use on or in conjunction with an all-terrain vehicle. The steel rear blade features a 48-inch blade, five position angling push or pull directional use and is 13-inches in height. The rear blade incorporates no mechanical elements and no cylinders. It attaches to a 3-point hitch, which manipulates the blade, and is mounted to the rear of an all-terrain vehicle.

The applicable subheading for the rear blade will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts suitable for use solely or principally with the machinery of headings 8425 to 8430: other: other: other. The general rate of duty will be free.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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