CLA-2-87:OT:RR:E:NC:N1:101
Sadie Davies, Owner
Deity LLC
15682 SW Talus Way
Beaverton, OR 97007-8455
RE: The tariff classification of a bicycle part from Taiwan
Dear Ms. Davies,
In your letter dated October 17, 2007, you requested a tariff classification ruling.
The item concerned is an aluminum alloy Bicycle Handlebar weighing 300 grams. You state in your Ruling Request that the handlebar is used solely as a handlebar connected to a bicycle stem.
In your Ruling Request you suggest classification of the handlebar in subheading 8714.99.6000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts … of…[bicycles]…: Other: … bicycle handlebar stems wholly of aluminum alloy … ”.
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.” Subheading 8714.99.80 of the HTSUS provides for “Parts … of … [bicycles]: Other: Other. Subheading 8714.99.6000 does not specify bicycle handlebars in its language, so they cannot be classified in that subheading.
The applicable classification subheading for the bicycle handlebar will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of [bicycles]: Other: Other”. The rate of duty will be 10%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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