The tariff classification of a Porsche Towing System consisting of a Trailer Hitch and Ball Head from Germany

NY K81374 December 3, 2003 CLA-2-87:RR:NC:MM:101 K81374 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a Porsche Towing System consisting of a Trailer Hitch and Ball Head from Germany Dear Mr. Resetar: In your letter dated November 18, 2003 you requested a tariff classification ruling. You submitted a diagram from your electronic parts catalog illustrating a Porsche Towing System consisting of a Trailer Hitch and Ball Head. You state that this Towing System consists of two parts: the Trailer Hitch and the Ball Head. You state that both items are made of steel and are specially engineered for the Porsche Cayenne SUV. The Trailer Hitch is a long semi-rectangular part that attaches onto the rear frame of the vehicle. The vehicle is a body-on-frame construction. The Ball Head is a secondary piece that attaches to the Trailer Hitch and is ball shaped on one end to accept a trailer connection. The applicable subheading for the Porsche Towing System consisting of a Trailer Hitch and Ball Head 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. 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