The tariff classification of the Power Trunklift from Taiwan

NY 849965 March 8, 1990 CLA-2-84:S:N:N1:103 849965 CATEGORY: Classification TARIFF NO.: 8428.90.0090 Ms. Gloria J. Rocco International Customs Consultants, Inc. 3874 Penobscot Building Detroit, Mich. 48226 RE: The tariff classification of the Power Trunklift from Taiwan Dear Ms. Rocco: In your letter dated February 20, 1990 on behalf of C. M. Smillie Group you requested a tariff classification ruling. The Power Trunklift is designed to assist in the loading and unloading of the trunk of a car. The unit consists of a tray, affixed to a sliding mount, and a lifting mechanism. The lifting mechanism is powered by an electric motor which connects by means of a power cord to the car battery. Heavy items such as groceries, sports equipment, luggage, and home improvement supplies can be placed on the tray, slid into the trunk opening, and automatically lowered into the trunk by pressing a toggle switch. The operation is reversed when these objects must be removed from the trunk. Should the vehicle's electrical system fail, the lift can be operated manually by a small crank handle. In addition, the unit can be quickly removed from its attachment brackets when access to the spare tire is needed. The applicable subheading for the Power Trunklift will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other. The rate of duty will be 2 percent ad valorem. In your letter you state that the motor, bearings, and washers assembled in the Power Trunklift will be of U.S. origin. For your information, subheading 9802.00.8050, HTS, provides for a reduced duty, upon compliance with all applicable regulations, for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. 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