The tariff classification of an anchor point from Taiwan

NY 875984 July 16, 1992 CLA-2-83:S:N:N1:101-875984 CATEGORY: Classification TARIFF NO.: 8302.30.3000 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of an anchor point from Taiwan Dear Mr. O'Neill: In your letter dated June 15, 1992, on behalf of Highland Group Industries, you requested a tariff classification ruling. You have submitted a sample of an anchor point (part no. 91508). The imported product is a chrome bedliner anchor point that is made of die cast steel. The anchor point consists of a threaded rod, a rubber washer, a toggle assembly and a die cast end piece. The bedliner anchor point is solely or principally used on pickup trucks. The product is inserted into the stake holes of pickup trucks. Once installed, the anchor point provides a sturdy attachment location for a strap, cord or chain (which is used to secure the cargo). The applicable subheading for the chrome anchor point (part no. 91508) will be 8302.30.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other mountings, fittings and similar articles suitable for motor vehicles, of iron or steel, of aluminum or of zinc. The rate of duty will be 3.1 percent ad valorem. The sample will be returned to your office. 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