The tariff classification of a motor vehicle Hitch Ball Cover and a Receiver Cover from Taiwan and China

NY I85462 August 27, 2002 CLA-2-73:RR:NC:MM:101 I85462 CATEGORY: Classification TARIFF NO.: 3926.40.0000, 7326.90.8586 Mr. David F. Somers Phoenix International Freight Services 25991 Northline Commerce Drive Suite 514 Taylor, Michigan 48180 RE: The tariff classification of a motor vehicle Hitch Ball Cover and a Receiver Cover from Taiwan and China Dear Mr. Somers: In your letter dated August 8, 2002 you requested a tariff classification ruling on behalf of United Global Sourcing Inc. You submitted samples of a motor vehicle Hitch Ball Cover and a Receiver Cover. The Receiver Cover contains a padlock and a set of keys. The sample Receiver Cover you submitted is made of chrome plated steel and is in the shape of a “goose in flight” 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 operation of the vehicle. The Hitch Ball Cover is made of PVC and molded to resemble a turkey. This product is specifically designed to cover the ball of a hitch. The Hitch Ball Cover is used for cosmetic purposes only and has no function in the operation of the vehicle. The applicable subheading for the Receiver Cover will be 7326.90.8586, 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. The applicable subheading for the Hitch Ball Cover will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3% 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division