CLA-2-87:RR:NC:MM:101 R02041
Ms. Lilia C. Serrano
International Cargo Logistics
9255 Customhouse Plaza Suite F
San Diego, CA 92154
RE: The tariff classification of a Metal Platform (Gunner’s Platform) from Mexico
Dear Ms. Serrano:
In your letter dated May 25, 2005 you requested a tariff classification ruling on behalf of Peninsula Light Metals LLC.
You submitted pictures of a Metal Platform (45481-12 Gunner’s Platform) that you state is used in turrets on military vehicles such as the Humvee. After setting the device to an appropriate height, the gunner stands on the non-skid surface, mounting blocks or bars which attach to the vehicle floor, and a locking adjustable scissor mechanism which supports the pan at the desired height. All components are either steel or aluminum alloy and have an olive drab color.
The applicable subheading for the Metal Platform (Gunner’s Platform) 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 (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem.
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