CLA-2-84:RR:NC:N1:106 M86403
Ms. Kristine Ratajczek
Kolpin Powersports, Inc.
205 N. Depot St.
Fox Lake, WI 53933
RE: The tariff classification of a cultivator set.
Dear Ratajczek:
In your letter dated August 24, 2006, you requested a tariff classification ruling. You submitted a sample with your request, which will be returned to you.
The article in question is a cultivator set, designated style number KPSAM23. You indicate that the cultivator set is an aftermarket product, purchased separately, and intended for use on or in conjunction with an all-terrain vehicle. The steel cultivator set features Danish “S” tines, clamps, sweeps and mounting hardware. The cultivator set would be attached to a hitch system mounted to the rear of an all-terrain vehicle.
The applicable subheading for the cultivator will be 8432.90.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of harrows, scarifiers, cultivators, weeders and hoes. The general rate of duty will be free.
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 Patrick Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division