CLA-2-76:RR:NC:N1:113 K88605
Mr. Steven B. Zisser
Zisser Customs Law Group
2297 Niels Bohr Court
Suite 114
San Diego, CA 92154
RE: The tariff classification of tanks and ramps for trucks from Mexico.
Dear Mr. Zisser:
In your letter dated August 10, 2004, you requested a ruling on behalf of DAWS Manufacturing Co. on tariff classification.
The merchandise consists of various accessories for pick-up trucks. The Transfer Tanks are containers made from aluminum. They are produced in a variety of sizes to fit different truck models. They range in size from 36 gallons to 100 gallons. The Transfer Tanks are mounted onto the bed of a pick-up truck by welded mounting brackets. In your letter you suggest the tanks are classifiable in heading 8708, HTS, as accessories. However, we are of the opinion that they are more specifically provided for as containers.
The ramps are also made of aluminum. They are specifically designed to be used with pick-up trucks for loading equipment into the cargo area of the truck. The ramps are installed on the tailgate of the truck and feature hinge-like aluminum tops for secure mounting onto the tailgate.
The applicable subheading for the Transfer Tanks of a capacity exceeding 300 liters will be 7611.00.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum reservoirs, tanks, vats and similar containers for any material … of a capacity exceeding 300 liters. The general rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the Transfer Tanks of a capacity not exceeding 300 liters will be 7612.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum casks, drums, cans, boxes and similar containers … for any material … of a capacity not exceeding 300 liters. The general rate of duty will be free.
The applicable subheading for the ramps will be 8708.29.5060, 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 of bodies: Other: Other…Other. The general rate of duty will be 2.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division