The tariff classification of an ATV Sports Mount from China

N074223 September 10, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Tim McDougle World Source Products, LLC 4104 Industrial Road Jonesboro, AR 72404 RE: The tariff classification of an ATV Sports Mount from China Dear Mr. McDougle: In your letter dated August 31, 2009, you requested a tariff classification ruling. The merchandise under consideration is described as an All Terrain Vehicle (ATV) Sports Mount. It is a steel mounting assembly that attaches hunting accessories, such as bows and rifles, to the handlebars of an ATV. It features spring loaded arms that automatically compensate for the thickness of the item to be mounted. The Sports Mount is fastened to the ATV handlebars via a clamp kit (not included). The applicable subheading for the ATV Sports Mount 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