the “Twistep™”, a step platform that is mounted into the trailer hitch receiver attached to the rear of many sports Utility Vehicles (SUV’s). The product is constructed of steel tubing and fabricated sheet metal components, aluminum die-castings, metal springs and bar stock, metal spherical balls and threaded hardware componentry. The purpose of the “Twistep™” is to provide a step or platform to facilitate movement of people and their pets about the rear of an SUV.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/H84779