The tariff classification of a manual loader from China

N007680 March 13, 2007 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Meade G. Stone, Jr., President W.M. Stone & Co., Inc. P.O. Box 3160 Norfolk, VA 23514-3160 RE: The tariff classification of a manual loader from China Dear Mr. Stone, In your letter dated February 27, 2007, you requested a tariff classification ruling on behalf of Kelly-Scism, LLC and EZ IN AND OUT, both of Rual Hall, North Carolina. The item concerned is the EZ In and Out; it is a two-part, rectangular device constructed of aluminum, steel and a nylon polymer. The square, bottom half of the item hooks over a bar at the bottom of the rectangular top half. The bottom half is grated and has two foot rests at its base. The top portion of the top half has runners formed into it that allow its bottom portion to slide up along them to “fold” the bottom half of the EZ In and Out onto the top half. The purpose of the EZ In and Out is to facilitate the lifting and loading or unloading of items into or out of a vehicle. The applicable subheading for the EZ In and Out will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories: Other: Other: Other: Other: Other: Other.” The duty rate will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division