The tariff classification of a skid plate from an unspecified country

N090876 February 10, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Lorea Tanner, Administrator/Logistics Manager ADP Distributors, Inc. 18940 94th Ave Surrey, British Columbia V4N 4X5 CANADA RE: The tariff classification of a skid plate from an unspecified country Dear Ms. Tanner, In your letter dated January 5, 2010, you requested a tariff classification ruling. The item under consideration has been identified as a Skid Plate. The skid plate is a piece of metal that attaches under the carriage of an all-terrain vehicle (ATV) to protect the bottom of the vehicle from being damaged while traveling off-road. You state in your ruling request that the skid plate weighs 32 lbs and measures approximately 6 inches by 22 inches by 40 inches. The applicable classification subheading for the Skid Plate 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 general rate of duty 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