The tariff classification of a spare tire carrier from Canada

NY 887918 July 8, 1993 CLA-2-87:S:N:N1:101-887918 CATEGORY: Classification TARIFF NO.: 8708.29.0060 Mr. Frank M. Murphy John V. Carr & Son, Inc. P.O. Box 33479 Detroit, MI 48232-5479 RE: The tariff classification of a spare tire carrier from Canada Dear Mr. Murphy: In your letter dated June 16, 1993, on behalf of Fabco Inc., Windsor, Ontario, Canada, you requested a tariff classification ruling. You have submitted illustrative material. The imported product is a spare tire carrier that is installed on the rear of a multipurpose vehicle body. It is used to mount and carry a spare tire. The spare tire carrier assembly consists of hinges, brackets, cross members, configured tubing, a catch mechanism and various hardware items (such as bolts, washers, nuts, pins, etc.). The spare tire carrier is solely or principally used on motor vehicles, and it serves a utilitarian function (i.e., it is not a decorative device). The applicable subheading for the spare tire carrier will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies (including cabs). 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 1.5 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