CLA-2-87:RR:NC:N1:101
Laurie Peach, National Customs Manager
American Honda Motor Co., Inc.
1919 Torrance Blvd
Torrance, CA 90501-2746
RE: The tariff classification of motorcycle parts from Japan
Dear Ms. Peach:
In your letter dated February 13, 2007 you requested a tariff classification ruling.
The items concerned are motorcycle parts packaged together in a box identified as part number 35010-MBW-A10. These parts are specifically designed for use with the Honda CBR 600F motorcycle. The box contains an unsealed clear plastic bag, which contains the following parts: a switch assembly, an alloy steel fuel filler cap with integrated lock and, lastly, a motorcycle seat lock. There is also a set of matched keys that operate all three pieces.
The first item is a switch assembly (an ignition cylinder attached to an ignition switch and contact base with wire harness). It measures approximately 4 inches long and 2 ¾ inches at its widest. It has approximately 16 inches of harnessing attached.
The purpose of the switch assembly is to control the flow of electrical current from the battery to the starter. The switch is operated by use of a key.
The next item is an alloy steel fuel filler cap with integrated lock. The fuel filler cap measures approximately 4 ½ inches in diameter and 1 ½ inches in height.
The purpose of the fuel filler cap is to maintain a liquid-tight seal on the fuel tank. It has an integrated locking mechanism that needs to be released in order to access the fuel tank.
The last item is a motorcycle seat lock. The seat lock measures approximately 1 inch in diameter and 2 inches high.
The purpose of the seat lock is to secure the storage compartment that is often found on motorcycles. The lock is operated by the inserting of a key.
In your Ruling Request, you propose classification of these parts, together, in Harmonized Tariff Schedule of the United States (HTSUS) subheading 8714.19.0060, as a “set” for classification purposes.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
EN 3(b)(X)(b) states that, “…sets…shall be taken to mean goods which consist of…articles put together to meet a particular need…” The switch assembly is considered to be a keyed switch for classification purposes and therefore does not meet the need of securing any part of the motorcycle. The fuel filler cap secures the fill pipe by the use of a lock, the motorcycle seat lock secures the contents of the seat by way of a lock, the switch assembly does not secure the motorcycle, rather it uses the supplied key to open and close a circuit.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “.
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.
The applicable subheading for the replacement ignition cylinder and switch will be 8536.50.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…apparatus for switching…electrical circuits, or for making connections to or in electrical circuits (for example, switches…)…: Other switches: Other: Other.” The rate of duty will be 2.7%
The applicable subheading for the alloy steel fuel filler cap with integrated lock will be 8714.19.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of vehicles…: …motorcycles…: Other: …Other.” The rate of duty will be Free.
The applicable subheading for the motorcycle seat lock will be 8301.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…locks (key…operated)…: …of a kind used on motor vehicles: Other.” The rate of duty will be 5.7%.
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division