The tariff classification of a tailgate lift from Canada

NY 869346 Dec. 10, 1991 CLA-2-84:S:N:N1:103 869346 CATEGORY: Classification TARIFF NO.: 8428.90.0090 Mrs. Alice Wagner C. J. Tower Inc. 128 Dearborn Street Buffalo, NY 14207-1300 RE: The tariff classification of a tailgate lift from Canada Dear Mrs. Wagner: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : Nov. 26, 1991 ON BEHALF OF : Tagor Industries Inc. DESCRIPTION OF MERCHANDISE : RailgatoR, a tailgate lift permanently installed on the rear of a truck or trailer, used to lift or lower cargo from the vehicle HTS PROVISION : Other lifting, handling, loading or unloading machinery: other machinery: other: other HTS SUBHEADING : 8428.90.0090 RATE OF DUTY : 2 percent ad valorem DUTY CONCESSION : Goods classifiable under subheading 8428.90.0090, HTS, which have originated in the territory of Canada, will be entitled to a 0.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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