CLA-2-87:RR:NC:1:101 C87256
Mr. Martin Fluss
INTERNATIONAL IMPORT EXPORT M.E.F., INC.
7402 Kildare Road
Montreal, Quebec
CANADA H4W 1C3
RE: The tariff classification of the automotive Flat-Tire
Emergency Helper from Germany
Dear Mr. Fluss:
In your letter dated April 9, 1998, you requested a tariff
classification ruling.
The item concerned (shown below) is an iron, two-wheeled
wagon, measuring 23"L X 15"W X 7"H, with a ramp on one end; it
weighs 15 lbs.. The function of this item is to support a
vehicle's flat tire
and allow the
vehicle to continue
moving. You state
that the item will
support up to 2.8
metric tons, a
speed of up to 22
mph. and allows a vehicle to travel up to 13 miles.
The applicable subheading for the Flat-Tire Emergency Helper
will be 8716.80.5090, Harmonized Tariff Schedule of the United
States (HTS), which provides for . . . other vehicles, not
mechanically propelled . . . : Other vehicles: Other: Other:
Other. The rate of duty will be 3.2% 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 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division