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NY N026257




May 5, 2008

CLA-2-39:OT:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980; 4016.99.6050

Ms. Susan Perrine
Checkers Industrial Safety Products
P.O. Box 310
Louisville, CO 80027

RE: The tariff classification of wheel chocks.

Dear Ms. Perrine:

In your letter dated April 16, 2008, you requested a tariff classification ruling.

Photographs are available at your website. MC1909 is a wheel chock composed by weight of 46 percent polyurethane, 39 percent polyethylene, 10 percent rubber and 5 percent steel. It weighs 19.65 pounds. The photographs show that this wheel chock is for use with very large tires. UC1700 is composed of 100 percent polyurethane. It weighs 2 pounds. The essential character of these two wheel chocks is imparted by the plastics. RC815 is composed of 99 percent recycled rubber. It weighs 9.75 pounds. The wheel chocks are used as wedges between the tires and ground to prevent unwanted movement or rolling of a vehicle or wheeled transport.

You suggest classification in subheading 8708.70.6060, Harmonized Tariff Schedule of the United States (HTSUS), as a part or accessory of the motor vehicles of 8701 through 8705road wheels and parts and accessories thereof. The wheel chocks, however, are not integral parts or accessories of any vehicle. Rather they are tools capable of use with any wheeled transport. In addition, the rubber wheel chock is precluded from classification in that provision by Legal Note 2(a) of Section XVII. That note excludes articles of vulcanized rubber other than hard rubber from classification in Section XVII, which includes the provisions of chapter 87.

The applicable subheading for the plastic wheel chocks (MC1909 and UC1700) will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the rubber wheel chocks (RC815) will be 4016.99.6050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 2.5 percent ad valorem.

The rates of duty shown above are those applicable when the goods are made in a country with which the United States has Normal Trade Relations. 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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