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NY N020049




December 6, 2007

CLA-2-87:OT:RR:E:NC:N1:106

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.4850

Ms. Martine De Courcel
Transportation & Customs Coordinator
Camoplast Industrial
1001 J.A. Bomadier St.
Granby, Quebec J2J 1E9 Canada

RE: The tariff classification of tracks for an off road tracked vehicle from Canada.

Dear Ms. De Courcel:

In your letter dated November 23, 2007 you requested a tariff classification ruling. You included schematic materials with your request.

The merchandise at issue is referred to as an assembled track that will be installed over the drive wheels of your tracked vehicles. The tracks are constructed of rubber belting, cross links, hinges, backing plates and retaining plates.

You suggest that the tracks would be correctly classified as road wheels and parts and accessories thereof in 8708.70.3500 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the Explanatory Notes to the Harmonized Tariff System identify, under parts and accessories of motor vehicles of headings 87.01 to 87.05, road wheels as being that type which are commonly made of “pressed steel or wire-spoked, etc.,” whether or not fitted with tires. Also mentioned in that same Explanatory Note as being classified in heading 87.08 are “tracks and sets of wheels for tracked vehicles”, however the two categories of goods are not indicated to be the same or to take the same classification.

The applicable subheading for the tracks will be 8708.99.4850, HTSUS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts: other: parts of other tractors (except road tractors): 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 Mark Palasek at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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