The tariff classification of a Canoe Carrier & Tie Down Kit from Taiwan

NY J83752 April 24, 2003 CLA-2-87:RR:NC:MM:101 J83752 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Ms. Cheryl Forner – International Purchasing Stearns, Inc. P.O. Box 1498 St. Cloud, Minnesota 56302 RE: The tariff classification of a Canoe Carrier & Tie Down Kit from Taiwan Dear Ms. Forner: In your letter dated April 11, 2003 you requested a tariff classification ruling. You submitted a sample of a Canoe Carrier & Tie Down Kit – Model G817. In your request for a tariff classification ruling you state that the Model is G817; however the sample you submitted is annotated Model 14-9500. This ruling will pertain to the sample you submitted – Model 14-9500. The product is to be used to transport canoes on top of a motor vehicle. The kit consists of four heavy duty, high-density foam blocks that snap onto the boat’s gunnel for easy loading onto the roof of the motor vehicle. The kit also includes a length of high strength, solid braided rope; plus five heavy duty “grippers” that the rope is attached to; and metal “S” hooks that attach to the bumpers. The applicable subheading for the Canoe Carrier & Tie Down Kit will be 8708.29.5060, 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 of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% 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