The tariff classification of rollbars and truck bars fromMexico

NY 866525 September 11, 1991 CLA-2-87:S:N:N1:101-866525 CATEGORY: Classification TARIFF NO.: 8708.99.5085 Mr. Curtis L. Pendergrass Hooker Industries, Inc. 1024 West Brooks Street Post Office Box 4030 Ontario, CA 91761 RE: The tariff classification of rollbars and truck bars from Mexico Dear Mr. Pendergrass: In your letter dated August 12, 1991 you requested a tariff class- ification ruling. This letter is a supplement to your request dated July 23, 1991 and contains additional information. You submitted literature describing the rollbars and truck bars. The rollbars are used on automotive passenger cars to strengthen the frame of the vehicle and for cosmetic enhancement. They are constructed of .125 inch wall steel with a 2 1/4 inch diameter, and a four point design. They are available in deep chrome or competition black. These rollbars are not protection devices and are not intended for competition use. The truck bars are used principally to provide a medium for the install-ation of overhead auxiliary driving lights and for cosmetic enhancement. They are constructed of 3 inch diameter heavy wall steel tubing and heavy duty 3/16 inch attaching plates. The truck bars are designed to follow a pickup truck's body and bed contour, and they have two welded tabs to accommodate a light bar or other aftermarket lights. These truck bars are not fabricated for protection purposes. The applicable subheading for the subject rollbars and truck bars will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. 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