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Classification

October 2020 (AM) — Question 52

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.

CBP's cited authority

§ HTSUS 8428.90.0290§ GRI 1§ Section XVII Note 2(e)

Answer and citations as published in CBP's official answer key for the October 2020 (AM) examination.

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