The tariff classification of automotive wheel hitch parts from Mexico

NY B83269 April 17, 1997 CLA-2-87:RR:NC:MM:101 B83269 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Ron Rainey PARKER & CO. 4694 Coffee Port Road Brownsville, TX 78521 RE: The tariff classification of automotive wheel hitch parts from Mexico Dear Mr. Rainey: In your letter dated March 12, 1997, you requested a tariff classification ruling on behalf of the Fontaine Fifth Wheel Company (Importer #36-3362709) of Birmingham, Alabama. The three items concerned (diagram and photo below) are all parts of the Fontaine No-Slack II Fifth Wheel hitch; they consist of the two slides which each hitch slides on, the brackets which connect the wheel of the wheel hitch to the slides and the wheel of the wheel hitch, itself. [Slides & Brackets] [Wheel of Wheel Hitch] You state that the Fontaine No-Slack II Fifth Wheel hitch and its parts will be manufactured and/or assembled at FFW de Mexico, S.A. de C.V. of Matamoros, Tamps., Mexico which is a subsidiary of Fontaine Fifth Wheel Company. The applicable subheading for the wheel of the wheel hitch, the wheel hitch slides and the wheel hitch brackets, whether imported separately or together, will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories: Other: Other: Other: Other: Other. The rate of duty will be 2.7% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division