CLA-2-87:OT:RR:NC:N2:101
Mr. James Michael Burry
BISS Product Development
126 Belvan Dr.
Mooresville, NC 28115
RE: The tariff classification of a motorcycle accessory from China
Dear Mr. Burry:
In your letter dated August 24, 2017 you requested a tariff classification ruling.
The item under consideration has been identified as the “RISK” Mud Axe mud scraper. The Mud Axe is a tool used by dirt bike riders to clean off caked-on mud on their dirt bike.
The Mud Axe is approximately 16 inches long by 3 ½ inches at its widest point, which is spade shaped; there is a 3 inch “pick” at the end of the handle with three small semi-circular cutouts.
In your request you state that the design of the Mud Axe allows the rider to quickly and easily clean mud from the fenders, hubs, and wheels, which is important in reducing rotating mass. The built-in pick can also be used for clearing foot pegs, brake pedals, engine bays, and suspension linkages.
The handle is constructed of over molded rubber, while the Mud Axe is constructed of a heat resistant glass reinforced nylon which, not only makes the Mud Axe extremely durable, allows it to be safely used on hot engines and exhausts.
The applicable subheading for the RISK Mud Axe will be 8714.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of Motorcycles…: Other”. The rate of duty will be Free.
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 https://hts.usitc.gov/current.
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 Matthew Sullivan at matthew.sullivan.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division