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NY M86217




September 19, 2006

CLA-2-84:RR:NC:N1:106 M86217

CATEGORY: CLASSIFICATION

TARIFF NO.: 8431.49.9020

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

RE: The tariff classification of a box scraper attachment.

Dear Ms. Ratajczek:

In your letter dated August 24, 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 box scraper attachment, designated style number KPSAM17. You indicate that the box scraper attachment is an aftermarket product, purchased separately, and intended for use on or in conjunction with an all-terrain vehicle. It is an attachment intended to be added to the ends of a blade to create a box scraper implement. It is made of steel and coverts a 48-inch or 60-inch rear blade into a box scraper.

The applicable subheading for the box scraper attachment will be 8431.49.9020, 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: of machinery heading 8426, 8429 or 8430: other attachments for mounting on machinery: other. The 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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