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NY M86406

September 22, 2006

CLA-2-39:RR:NC:SP:221 M86406


TARIFF NO.: 3926.30.5000

Ms. Kristine Ratajczek
Kolpin Powersports, Inc.
205 N. Depot Street
Fox Lake, Wisconsin 53933

RE: The tariff classification of the “Gearlock & Load” bracket system from China.

Dear Ms. Ratajczek:

In your letter dated August 24, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. The Gearlock & Load System, KPSAM26, is a bracket designed to secure accessories onto an all-terrain vehicle (ATV). The bracket is constructed of glass reinforced nylon plastic. It consists of one receiver plate that permanently mounts onto the ATV rack and two interchangeable mounting plates that snap onto the receiver plate. The mounting plates are designed to be secured to various gear brackets that are sold separately, such as gun boots, tool presses and fuel packs. The mounting plates allow the gear brackets to be easily snapped on and off of the receiver plate and interchanged as needed. The screws and fittings required to mount the receiver plate to the ATV are included and are classified with the Gearlock & Load System.

The sample is being returned as you requested.

The applicable subheading for the Gearlock & Load Bracket System will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 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/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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