CLA-2-87:OT:RR:NC:N1:101
Shannon Noble, Customs Specialist
Specialized Bicycle Components
1475 South 5070 West, Suite A
Salt Lake City, UT 84104-4750
RE: The tariff classification of a bicycle seat from Taiwan
Dear Ms. Noble,
In your letter dated June 23, 2011, you requested a tariff classification ruling. Your sample will be returned to you as per your request.
The item being considered is the S-Works Bicycle Saddle. As you state in your ruling request, the S-Works Bicycle Saddle is your high performance road saddle. It is approximately 11 inches in length, approximately 1.5 inches wide at its narrowest point and approximately 5.5 inches at its widest point. It is ultra-light and features a FACT™ carbon fiber shell tuned for racing stiffness with a flat profile and thin padding. The saddle will be placed in a red cardboard insert which highlights product information. The insert is then placed inside a wooden box made of pine which is approximately 13 inches in length, approximately 8 inches in width and approximately 3 inches in depth. The box has been engraved with the Specialized Bicycle Components logo and the S-Works name. The top of the box has been grooved to allow the lid to slide off and on or to be used for display purposes.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). According to General Rule of Interpretation (GRI) 5(b), “ … packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods.” In this case, since the wooden box (with the red cardboard insert) is specifically designed to hold and display the S-Works Bicycle Saddle, it will be classified with the item, not classified separately in Chapter 44, HTSUS.
The applicable classification subheading for the S-Works Bicycle Saddle will be 8714.95.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … bicycles … Other: Saddles.” The rate of duty will be 8%.
In your request, you also inquired about country of origin marking. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Per your inquiry, the wooden box of pine must be marked on the outside with the country of origin of Taiwan. In addition, the boxes, crates or containers holding the individual wooden boxes, when imported, must also be marked with the country of origin of Taiwan.
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