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NY M86477




September 27, 2006

CLA-2-84:RR:NC:N1:106 M86477

CATEGORY: CLASSIFICATION

TARIFF NO.: 8432.90.0005

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

RE: The tariff classification of a disc plow.

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 disc plow, designated style number KPSAM31. You indicate that the disc plow is an aftermarket product, purchased separately, and intended for use on or in conjunction with an all-terrain vehicle. The steel disc plow features eight notched disc blades and an adjustable cutting angle. The disc plow would be attached to a hitch system mounted to the rear of an all-terrain vehicle. This plow has no mechanical functionality and operates by operation of the all-terrain vehicle’s hitch system.

The applicable subheading for the disc plow will be 8432.90.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of plows. 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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