CLA-2-84:RR:NC:N1:102
Ms. Kathy Schwark
Kolpin Powersports, Inc.
205 N. Depot St.
Fox Lake, Wisconsin 53933
RE: The tariff classification of parts of all terrain vehicles (ATV’s) from China
Dear Ms. Schwark:
In your letter dated August 14, 2007 you requested a tariff classification ruling. Samples were submitted.
The articles you plan to import are described as parts of all terrain vehicles (ATV’s) which include an oil film bearing, Item Number 720004, a drive sprocket, Item Number 720000, a grease valve/grease fitting, Item Number 720006, a lug nut, Item Number 720008 and a front adjusting nut, Item Number 719999.
The applicable subheading for the oil film bearing will be 8483.30.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plain shaft bearings without housing. The duty rate will be 4.5 percent ad valorem.
The applicable subheading for the drive sprocket will be 8483.90.1050, HTSUS, which provides for other chain sprockets and parts thereof. The duty rate will be 2.8 percent ad valorem.
The applicable subheading for the grease valve/grease fitting will be 8487.90.0080, HTSUS, which provides which provides for other machinery parts not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in Chapter 84. The rate of duty will be 3.9 percent ad valorem.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the lug nut and adjusting nut. Please provide a detailed description of where the items are used and how they function. Please provide a diagram showing where they are used. Are they used for adjustment? What is the material make up of each item? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division