The tariff classification of Chassis Trailers assembled in Canada

N006610 February 14, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.90.5010 Daniel McKenzie, Warehouse Manager Tycrop Manufacturing Ltd. 9880 McGrath Road Rosedale, British Columbia V0X 1X0 CANADA RE: The tariff classification of Chassis Trailers assembled in Canada Dear Mr. McKenzie, In your letter dated February 8, 2007, you requested a tariff classification ruling. The item concerned is bare Chassis Trailers equipped with four sets of double wheels, which, as you state in your letter, are assembled in Canada using parts that are either imported or manufactured by Tycrop. The applicable classification subheading for the Chassis Trailers will be 8716.90.5010; Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers…other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Other”. The rate of duty will be 3.1%. Each of the non-originating materials used to make the Chassis Trailers has satisfied the changes in tariff classification required under the HTSUS General Note 12(t)Chapter 87.46. Assuming the goods are eligible for preferential treatment under the NAFTA, the Chassis Trailers will be considered of Canadian origin and the merchandise will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Parts 134, 177, 181 of the Customs Regulations (19 C.F.R. 134, 177, 181). 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division