The tariff classification of a bracket from China

NY M86402 September 7, 2006 CLA-2-83:RR:NC:N1:121 M86402 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Ms. Kristine Ratajczek Kolpin Powersports, Inc. 205 N. Depot St. Fox Lake, Wisconsin 53933 RE: The tariff classification of a bracket from China Dear Ms. Ratajczek: In your letter dated August 24, 2006, you requested a tariff classification ruling. The sample you submitted, which will be returned to you, is called a Saw Press( Bracket. It is a heavy-duty, powder-coated, steel bracket that can hold any model chainsaw to an ATV. It is comprised of a universal mounting plate, a sub plate, an end plate, a knob, and various locknuts and bolts. It is designed to support the weight of a chainsaw engine on the top flat plate. It mounts to nearly all ATV racks and is adjustable up or down and 45 degrees left or right. The applicable subheading for the mounting bracket will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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