The tariff classification of tractor parts from Mexico

NY 853916 July 16, 1990 CLA-2-87:S:N:N1:106-853916 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Mr. Richard G. Seley Rudolph Miles & Sons Customhouse Brokers 4950 Gateway East P.O. Box 144 El Paso, TX 79942 RE: The tariff classification of tractor parts from Mexico Dear Mr. Seley: In your letter dated June 26, 1990, on behalf of HammerBlow Corporation, Wausau, WI, you requested a tariff classification ruling. You had previously submitted literature describing an unfoldable "umbrella" frame for tractors. The frame is made of tubular steel and is zinc plated for rust resistance. A fitted canvas cover may be attached to the frame and this product is mounted on tractors to provide shade to the tractor operator. The literature indicates the cover is cut to size, made of double stitched water resistant material, and each corner is reinforced with leather and heavy steel grommets. In ruling letter 850224 dated March 22, 1990, you were advised that the "umbrella" frame is not classifiable as an umbrella of Chapter 66, HTS. Your client would like to know how the merchandise will be classified under the following circumstances of importation: 1. Package the cover in the same carton as the "umbrella" frame; however, the cover is not assembled to the frame. 2. Import the covers separately without the frames. 3. Import the cover and frame assembled together. Heading 87.08, Harmonized Tariff Schedule of the United States (HTS), covers parts and accessories of the motor vehicles of headings 87.0l to 87.05 (including tractors) provided the parts and accessories fulfil both the following conditions: (i) They must be identifiable as being suitable for use solely or principally with the above mentioned vehicles; and (ii) They must not be excluded by the provisions of the Notes to Section XVII, HTS. The "umbrella" frame and the fitted canvas cover are solely or principally used on tractors and they are not specifically excluded from classification in heading 87.08 by virtue of the Notes to Section XVII. The applicable subheading for the "umbrella" frame and cover, as described in the three circumstances of importation, will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of tractor bodies. 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