The tariff classification of a Metal Step for a truck from China or Taiwan

NY J81084 February 10, 2003 CLA-2-87:RR:NC:MM:101 J81084 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Laura Denny CBT International Inc. 110 West Ocean Boulevard, Suite 728 Long Beach, California 90802 RE: The tariff classification of a Metal Step for a truck from China or Taiwan Dear Ms. Denny: In your letter dated January 23, 2003 you requested a tariff classification ruling on behalf of your client Alltrade, Inc. You submitted a sample of a Metal Step (Model #480168) which attaches to a truck. You state that it is designed to enable a person to enter a truck more easily. The Metal Step is stored in a cotton canvas or nylon or polyester bag. You state that this bag is used only for storing the step and is specially fitted to the step and that it will be sold only with the Truck Step. The applicable subheading for the Metal Step for a truck will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. The cotton canvas or nylon or polyester bag is considered to be a container specially shaped or fitted to contain the Metal Step and is to be entered with the articles for which they are intended. Consequently, when this specially fitted bag is entered with the items for which they are intended they meet the requirements of GRI 5(a) and should be classified with the kits. 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