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NY M86106

September 11, 2006

CLA-2-87:RR:NC:N1:101 M86106


TARIFF NO.: 8708.99.8080

Ms. Kristina Ratajczck
Kolpin Powersports Inc.
205 N. Depot Street
Fox Lake, Wisconsin 53933

RE: The tariff classification of hand guards for all terrain vehicles.

Dear Ms. Ratajczck:

In your letter dated August 23, 2006 you requested a tariff classification ruling.

The item is a packaged pair of hand guards designed to be attached to the handlebars of an all terrain vehicle to provide protection to the rider’s hands. They area constructed of molded polyurethane and incorporate a rearview mirror. Your model number is KPSAM8.

The applicable subheading for the handlebar guards will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other. The rate of duty will be 2.5 percent.

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 Robert DeSoucey at 646-733-3008.


Robert B. Swierupski

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