CLA-2-87:OT:RR:NC:N2:201
Peter Essaff
257 Weirs Blvd, Condo 24
Laconia, NH 03426
RE: The tariff classification of a competition sidecar and parts from the United Kingdom
Dear Mr. Essaff:
In your letter dated July 11, 2018 you requested a tariff classification ruling.
The items under consideration have been identified as an Ireson Honda 2009 road racing competition sidecar, spare engine, and parts. You state that the competition sidecar is a custom built one piece chassis with 3 wheels, and a modified 600cc spark ignition Honda motorcycle engine, serial # PC 37E-2302165. You state that, unlike a “traditional” motorcycle, on a competition sidecar the driver kneels over the engine and the passenger rides on flat platform moving from side to side as the sidecar turns. This competition sidecar is not street legal and can only be used on closed circuit tracks during sanctioned racing events.
In addition to the actual racer, you are importing:
Three (3) spare wheels with mounted tires. These consist of one (1) aluminum wheel with attached brake rotors with a racing rain tread manufactured by Avon size 13X6X20 (Front), and two (2) aluminum wheels with mounted sidecar racing rain Avon tires sizes 13X6X20 and 13X9X20 (Side/Rear).
One (1) modified 2007 600 cc spark ignition Honda motorcycle engine, serial # PC 373E-2327895). You state that this engine is identical to the engine in the sidecar, and was modified for use in the sidecar.
A few gears or sprockets, such as the front steel countershaft sprockets and rear aluminum wheel sprockets. You state that these gears or sprockets are used to change the gearing of the sidecar to accommodate different race track conditions.
The applicable subheading for the competition sidecar will be 8711.40.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: Exceeding 500 cc but not exceeding 700 cc”. The general rate of duty will be Free.
The applicable subheading for the three (3) mounted rain tires will be 8714.10.0020, HTSUS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds): Wheels”. The general rate of duty will be Free.
The applicable subheading for the spare engine (PC 373E-2327895) will be 8407.33.9080, HTSUS, which provides for “Spark-ignition reciprocating or rotary internal combustion piston engines: Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc: Other: Exceeding 18.65 kW.” The general duty rate will be Free.
Your inquiry does not provide enough information for us to give a classification ruling on the gearing. Your request for a classification ruling should include photos or schematics of the gearing, what the gearing is used in, and where in the motorcycle is the gearing located. If you decide to resubmit your request, please include all of the material that we have returned to you.
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