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NY N009794




April 23, 2007

CLA-2-87:RR:E:NC:N1:101

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.70.6060; 8709.90.0000

Cathy Lemay, Controller
Camoplast, Inc., Div. of Grand Mere
1701 3rd Avenue
Grand Mere, Quebec G9T 2W6
CANADA

RE: The tariff classification of wheeled tracks from Canada

Dear Ms. Lemay,

In your letter dated April 13, 2007, you requested a tariff classification ruling.

The items concerned are Wheeled Tracks for All-Terrain Vehicles (ATV):

Models TATOU and TRAXION + are generic to fit onto most ATVs.

Model TATOU 6X6 is for installation on the Polaris Sportsman 6X6 ATV.

Model TATOU UTV is for installation on the Kawasaki Mule, John DeerGator, Polaris Ranger, Yamaha Rhino and similarly-sized ATVs.

The applicable classification subheading for Models TATOU and TRAXION + Wheeled Tracks will be 8708.70.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of motor vehicles : Road wheels and parts thereof: For other vehicles: Parts : Other”. The rate of duty will be 2.5%.

The applicable classification subheading for Models TATOU 6X6 and TATOU UTV Wheeled Tracks will be 8709.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ parts of [Works trucks]. The rate of duty will be Free.

The Models TATOU, TRAXION +, TATOU 6X6 and TATOU UTV Wheeled Tracks, if wholly obtained or produced entirely in the territory of Canada, meet the requirements of HTSUS General Note 12(b)(i) and would, therefore, be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

This ruling is being issued under the provisions of Part 177 and 181 of the Customs Regulations (19 C.F.R. 177, 181).

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

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