The tariff classification of an automotive friction sway control from Taiwan.

NY R02519 September 23, 2005 CLA-2-87:RR:NC:N1:101 R02519 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Gary Wieckowski II Customs Compliance Analyst Cequent Towing Products 47774 Anchor Court West Plymouth, Michigan 48170 RE: The tariff classification of an automotive friction sway control from Taiwan. Dear Mr. Wieckowski: In your letter dated September 1, 2005 you requested a tariff classification ruling. The item is a friction sway control. This item, when attached to an automotive hitch, inhibits the sway of a trailer by using the principle of friction The applicable subheading for the automotive friction sway control will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other. The rate of duty will be 2.5 percent. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division