The tariff classification of a rack system and safety screenfrom Canada

NY 868214 November 5, 1991 CLA-2-8:S:N:N1:101-868214 CATEGORY: Classification TARIFF NO.: 8708.99.5085 Mr. Brian Johnson Border Brokerage Company P.O. Box B Blaine, WA 98230 RE: The tariff classification of a rack system and safety screen from Canada Dear Mr. Johnson: In your letter dated October 17, 1991, on behalf of Easy-Rak Systems Inc., you requested a tariff classification ruling. You have submitted a descriptive brochure which shows diverse configurations of the product. The imported product is a rack system and safety screen designed for installation onto the back of a pickup truck or on top of a van. The rack system (with or without the safety screen) is fashioned to hold and carry various equipment that is too long for the pickup box. The brochure indicates that the standard size rack system is constructed of 1.5 inch by 1.5 inch by 100 square steel tubing. The mid size rack system is constructed of 1.25 inch by 1.25 inch by 100 square steel tubing. The rack systems interlock without welding or bolting. This design adds to the strength of the rack and enables quick assembly. The frame can be purchased with diamond design walls and/or cabinets. The safety screen is constructed of metal with a 3/4 inch diamond opening allowing 63 percent vision through the screen. The screen clips onto the rack and can be permanently fastened if desired. The applicable subheading for the rack system and safety screen 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. Goods classifiable under subheading 8708.99.5085, HTS, which originated in the territory of Canada, will be entitled to a 2.1 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