The tariff classification of All Terrain Vehicle (ATV) Flip Guard Kits from Canada

N132744 December 10, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Karl F. Krueger DHL Global Forwarding 2660 20th Street Port Huron, MI 48060-6444 RE: The tariff classification of All Terrain Vehicle (ATV) Flip Guard Kits from Canada Dear Mr. Krueger, In your letter dated November 2, 2010, you requested a tariff classification ruling on behalf of your client, Quad-Rite Enterprises Ltd. of Prince George, British Columbia. The items under consideration have been identified as five (5) types of Flip Guard Kits; “Flip Guards” are Y-shaped, carbon steel attachments that connect to the rear of the frame of an ATV to prevent the vehicle from flipping over backwards when traversing a steep hill or when being loaded onto or into another vehicle via a ramp. Of the five (5) variations of Flip Guard Kits, there are only two (2) types of model: Sport and Carrier. The Sport models (Quad-Rite Flip Guard Sport Model and Quad-Rite Flip Guard Sport Model with Loading Bar) include an assembly that permanently attaches to the rear frame of the ATV; this allows the Flip Guard to be slid onto the assembly and secured by the use of four (4) quick pins. The Carrier models (Quad-Rite Flip Guard Carrier Model, Quad-Rite Flip Guard Carrier Model with Loading Bar and Quad-Rite Flip Guard Carrier Model with Loading Bar and Detachable Hitch Plate) are identical to the Sport models with the exception of having diamond-patterned steel mesh across the legs of the flip guard, allowing the rider to secure cargo on the steel mesh. Two model variations are described in your request: one consists of the addition of a “Loading Bar” to one Sport and one Carrier model. The Loading Bar is a bar of steel that attaches horizontally across the “Y”-shaped rear “legs” of the Flip Guard to function as a stop when the ATV is being loaded onto a vehicle by ramp. The second variation includes adding both a Loading Bar and a Detachable Hitch Plate. The Hitch Plate is attached to the rear of the Flip Guard and allows the ATV to pull a trailer. [Sport Model] [Sport Model with Loading Bar] [Carrier Model] [Carrier Model with Loading Bar] [Carrier Model with Loading Bar and Detachable Hitch Plate] The applicable classification subheading for the Quad-Rite Flip Guard Sport Model, Quad-Rite Flip Guard Sport Model with Loading Bar, Quad-Rite Flip Guard Carrier Model, Quad-Rite Flip Guard Carrier Model with Loading Bar and Quad-Rite Flip Guard Carrier Model with Loading Bar and Detachable Hitch Plate Flip Guard Kits 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 rate of duty will be 2.5%. Products of Canada classifiable under subheading 8708.99.8180, HTSUS, are currently entitled to duty-free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable regulations. NAFTA, however, is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on NAFTA, check our Web site at www.cbp.gov and search for the term "NAFTA". 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