The tariff classification of a Bracket Kit from Taiwan

NY K81386 December 8, 2003 CLA-2-83:RR:NC:MM:101 K81386 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Peter K. Schlesinger Atlantic Customs Brokers, Inc. 151 East Street New Haven, Connecticut 06511 RE: The tariff classification of a Bracket Kit from Taiwan Dear Mr. Schlesinger: In your letter dated November 21, 2003 you requested a tariff classification ruling on behalf of your client Linal, Inc. You submitted a sample of a Bracket Kit, annotated #CSIKIT2. You state that this kit is used to bolt down luggage on all terrain vehicles and snowmobiles. The brackets are attached to a polyester bag (into which items are stored) which in turn is attached to the snowmobile or ATV. The kit consists of 16 pieces sealed in a plastic bag: 2 springs, 6 bolt-like fasteners, 2 springs, and 6 brackets. The applicable subheading for the Bracket Kit will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Other. The rate of duty will be 2% ad valorem. This duty remain will remain unchanged in 2004. 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