NY 866525: The tariff classification of rollbars and truck bars fromMexico

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                       
                                   NY 866525

                                   September 11, 1991


CLA-2-87:S:N:N1:101-866525  

CATEGORY:  Classification

TARIFF NO.: 8708.99.5085  

Mr. Curtis L. Pendergrass
Hooker Industries, Inc.
1024 West Brooks Street
Post Office Box 4030
Ontario, CA 91761

RE:  The tariff classification of rollbars and truck bars from
Mexico

Dear Mr. Pendergrass:

     In your letter dated August 12, 1991 you requested a tariff
class-  ification ruling.  This letter is a supplement to your
request dated July
23, 1991 and contains additional information.  You submitted
literature describing the rollbars and truck bars.

     The rollbars are used on automotive passenger cars to
strengthen the frame of the vehicle and for cosmetic enhancement. 
They are constructed 
of .125 inch wall steel with a 2 1/4 inch diameter, and a four
point design.  They are available in deep chrome or competition
black.  These rollbars are not protection devices and are not
intended for competition use.

     The truck bars are used principally to provide a medium for
the install-ation of overhead auxiliary driving lights and for
cosmetic enhancement.  They are constructed of 3 inch diameter
heavy wall steel tubing and heavy duty 3/16 inch attaching
plates.  The truck bars are designed to follow a pickup truck's
body and bed contour, and they have two welded tabs to
accommodate a light bar or other aftermarket lights.  These truck
bars are not fabricated for protection purposes.  
     
     The applicable subheading for the subject rollbars and truck
bars will be 8708.99.5085, Harmonized Tariff Schedule of the
United States (HTS), which provides for other parts and
accessories of motor vehicles.  The rate of duty will be 3.1
percent ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


                                    Sincerely,
                                   


                                    Jean F. Maguire
                                    Area Director
                                    New York Seaport