The tariff classification of a trailer hitch cross tube from Canada

NY 802401 October 20, 1994 CLA-2-87:S:N:N1:101 802401 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Frank M. Murphy Carr Consulting Group P.O. Box 398 Farmington, Michigan, 48332-0398 RE: The tariff classification of a trailer hitch cross tube from Canada Dear Mr. Murphy: In your letter dated September 14, 1994 you requested a tariff classification ruling. The item is a square steel tube which has a square hole cut on one side of the tube at its midpoint. Directly across, on the other side of the tube, are four slots, two vertical and two horizontal. The tube will be further manufactured into a trailer hitch after importation in the United States. The applicable subheading for the cross tube will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the vehicles of chapter 87.. The rate of duty will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport