The tariff classification of a Receiver Cover from Taiwan

NY E83633 June 30, 1999 CLA-2-73:RR:NC:MM:101 E83633 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Ms. Marie Knight Phoenix International Freight Services, Ltd. 28466 Highland Romulus, Michigan 48174-2507 RE: The tariff classification of a Receiver Cover from Taiwan Dear Ms. Knight: In your letter dated June 17, 1999 you requested a tariff classification ruling on behalf of your client, United Global Sourcing, Inc. You submitted a sample and illustrations of a Receiver Cover with a padlock and a set of keys. The sample you submitted is made of chrome plated steel. The sample is in the shape of a "swordfish" and is designed to be inserted and locked into a receiver hitch (used for towing a trailer) of a motor vehicle. When the Receiver Cover is removed a Ball Mount Trailer Hitch would be inserted into the Receiver Hitch. The Receiver Cover is used for cosmetic purposes only and has no function in the operating of the vehicle. The applicable subheading for the Receiver Cover will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other: Other…Other. The rate of duty will be 2.9% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division