CLA-2-87:OT:RR:NC:N2:201
Richard P. Mahnke
MG Cycle LLC
601 Ogden Ave
Albany, WI 53502
RE: The tariff classification of a motorcycle windscreen from Italy
Dear Mr. Mahnke:
In your letter dated September 21, 2018 you requested a tariff classification ruling.
The item under consideration has been identified as a plastic replacement windscreen used on classic MG motorcycles.
In your request you state that the windscreen is not tempered, toughened, laminated, or otherwise reinforced. The function of the item is to deflect wind away from the rider and to provide comfort. It is not a safety item.
The dimensions of the windshield are approximately 26.25 inches tall and 22.25 inches in width. The windshield will be mounted to the motorcycle by the use of metal brackets, which you state will not be imported with the windscreen.
These windshields were original equipment on Italian made Moto Guzzi V7 850GT California model motorcycles in the 1970's, but can be added to all versions of Moto Guzzi V7 Series from 1967 to 1975.
The applicable subheading for the plastic motorcycle windscreen 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 (including mopeds): Other”. The rate of duty will be Free.
Please note, this classification has no effect on the importability of any vehicle or vehicle parts/accessories deemed restricted; including motor vehicles not conforming to Federal Safety and Emission Standards. Any questions regarding the importation of these vehicles and or parts may be directed to the National Highway Traffic Safety Administration (NHTSA) at 888-327-4236 and/or the Environmental Protection Agency (EPA) at 202-272-0167.
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 the 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division