The tariff classification of a winch carrier from Mexico

NY L86974 September 12, 2005 CLA-2-83:RR:NC:N1:121 L86974 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Jim McNamara Maquilogistics 6620 South 33rd Street McAllen FTZ Bldg. J Suite #1 McAllen, TX 78503 RE: The tariff classification of a winch carrier from Mexico Dear Mr. McNamara: In your letter dated August 22, 2005, you requested a tariff classification ruling on behalf of Warn Industries. The merchandise, described as a winch carrier, is made of steel. It is used to hold or carry a portable winch. It can either be bolted directly to the grille guard of a SUV or it can be attached to a front receiver that mounts on to the vehicle frame. The direct mounted winch carrier will be imported with a hardware kit to accomplish such mounting. The winch carrier that mounts to a receiver will also include quick connect wiring as part of the hardware kit. The applicable subheading for the winch carriers 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