CLA-2-83:OT:RR:NC:N1:121
Mr. Daniel Seymour
BISS Product Development
200 Overhill Drive, Suite C
Mooresville, NC 28117
RE: The tariff classification of a motorcycle transport rack from China
Dear Mr. Seymour:
In your letter dated May 12, 2009, you requested a tariff classification ruling.
The merchandise under consideration is described as a “MX Lock-N-Load Moto Transport System.” It is made primarily of steel and consists of two mounting plates with attached D-rings that are designed to mount onto the floor of a trailer and a frame that attaches to the mounting plates with four thumb screws. The frame is U-shaped and consists of two upper and lower jaws, two upper and lower tubes, a main chassis, two lock knobs and locking pins. The MX Lock-N-Load Moto Transport System functions to mount a motorcycle to the floor of a trailer. It is designed to hold all major, full size, motocross specific bikes, as well as many trail bikes. The attached D-rings provide tie-down anchor points for securing additional items.
You propose in your ruling request that the Lock N’ Load is classifiable in Harmonized Tariff Schedule of the United States (HTSUS) subheading 8714.91.9000 which provides for “… accessories of [motorcycles, cycles with auxiliary motor, bicycles, wheelchairs] …: Other: Frames and forks, and parts thereof: Other.” Subheading 8714.91 covers only the frames and forks that are technical names for parts of bicycles. This is demonstrated by the wording of subheading 8714.91.5000 which includes the phrase “ … frame and fork of one bicycle.”
The Lock N’ Load is not an accessory of a motorcycle; it is an accessory of the trailer it is attached to or, if a special base is obtained per the FAQ provided with your request, a truck with a cargo bed. Similarly, a luggage rack on a vehicle is not a luggage accessory regardless of how specially-designed it is; it is an accessory to the vehicle it is attached to. Trailers are classifiable in HTSUS heading 8716; however, there is no provision for classifying accessories of trailers under that heading, therefore, the Lock N’ Load cannot be classified under HTSUS heading 8716.
The applicable subheading for the motorcycle transport rack will be 8302.49.6055, HTSUS , which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The duty rate will be 5.7 percent ad valorem.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division