2020 October No.52 – Classification


What is the CLASSIFICATION of an automotive aftermarket lift and storage device for removing and storing a vehicle hardtop? The device allows customers to easily lift, remove, and store a hardtop by themselves. It is made of a stainless steel frame and is imported with the needed hardware such as casters, bolts, nuts, plastic caps, and storage support rails. The manual device possesses mechanical features such as gears, a pawl, and a lever.

A. 8425.19.0000

B. 8428.90.0290

C. 8479.89.9499

D. 8708.29.5060

E. 9403.20.0090

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The Answer is : B

Citation: HTSUS 8428.90.0290, GRI 1 and Section XVII Note 2(e)

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