The tariff classification of a truck tie down kit from China

NY L86281 July 14, 2005 CLA-2-83:RR:NC:N1:121 L86281 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Heidar Nuristani Central Purchasing, LLC. Import Operations Group 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a truck tie down kit from China Dear Mr. Nuristani: In your letter dated July 5, 2005, you requested a tariff classification ruling. The sample you submitted, which will be retained by this office, is a six-piece truck tie down kit, item number 36591. It is used to secure cargo to the bed of a truck. This kit consists of four base metal anchors and two nylon straps. Each anchor consists of seven parts: a threaded steel rod, two rubber washers, a steel washer, a steel toggle assembly, a chrome plated steel plate and a chrome plated zinc alloy end piece. The nylon straps measure 15 feet long by 1 inch wide and have zinc alloy fittings. The anchor is inserted into the stake holes of a truck bed. Once installed, the anchors provide sturdy attachment points for the straps. The truck tie down kit will be classified as a set for tariff purposes because it meets all requirements noted in Explanatory Note (X) to General Rules of Interpretation (GRI) 3(b). The essential character of the set is determined to be imparted by the base metal anchors. The applicable subheading for the truck tie down kit will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 percent 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division