The tariff classification of a cargo bed from Canada

NY 857987 NOV 20, 1990 CLA-2-87:S:N:N1:101-857987 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Ms. Linda Campanian Milne & Craighead Customs Brokers 100 International Blvd. Sweetgrass, MT 59484 RE: The tariff classification of a cargo bed from Canada Dear Ms. Campanian: In your letter dated November 8, 1990, on behalf of Shippers Supply, Inc., Alberta, Canada, you requested a tariff classification ruling. You have submitted descriptive literature of the cargo bed which is a device used to increase the available cargo capacity of vans and suburban style trucks. The cargo bed has a heavy gauge reinforced steel anchor frame which bolts securely to the vehicle's box, liner or floor. The anchor frames measure 36 inches wide and come in a variety of lengths to meet the installation needs of various vans or trucks. A steel cargo frame slides smoothly along the anchor frame on six steel roller bearings. Other features include a three position lock assembly, a cargo platform (made of steel, plywood, screen or other material), and a positive roller stop that restricts the cargo bed from going beyond its final locking point. A solid steel pull handle is welded to the cargo frame for ease in movement of the cargo bed in or out of the vehicle. The applicable subheading for the cargo bed will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem. Goods classifiable under subheading 8708.29.0060, HTS, which originated in the territory of Canada, will be entitled to a 2.4 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. 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