The tariff classification of an automotive trailer deck from Canada

NY C85987 April 22, 1998 CLA-2-73:RR:NC:1:115 C85987 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Ben L. Sims NORMAN G. JENSEN, INC. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of an automotive trailer deck from Canada Dear Mr. Sims: In your letter dated March 24, 1998, you requested a tariff classification ruling on behalf of Piggyback Transporting Systems Ltd. of Whonnock, British Columbia. The item concerned (shown, mounted, below) is a tiltable platform with six legs made to attach to and ride above a tandem trailer. The platform and frame are made of aluminum and the legs are made of steel. An battery-powered electric motor and winch with controls allow loading onto the platform when it is tilted at a 45ø angle. Also included is a passenger-side, mounted ladder and a locking storage box. The applicable subheading for the Piggyback trailer deck will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of aluminum: Other: Other: Other: Other: Other: Other. The rate of duty will be 3.1% 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division