CLA-2-94:OT:RR:NC:N4:463
Michelle L. Uniewski
Discount Ramps.com LLC / Motis Brands
N102 W19400 Willow Creek Way Germantown, WI 53022
RE: The tariff classification of motorcycle dollies from China
Dear Ms. Uniewski:
This is in reply to your letter dated November 30, 2021, requesting a tariff classification ruling for three motorcycle dollies. In lieu of samples, illustrative literature and product descriptions were provided. Additional information was obtained from correspondence and the www.discountramps.com website.
Item 1: The MC-DOLLY Black Widow Steel Sport Bike and Motorcycle Dolly is made from 12-gauge black powder-coated steel. It has five double-caster wheels, a kickstand platform, ramp wedges and a weight capacity of 1,250 lbs. Steel pins at each end prevent a motorcycle from rolling once positioned on the dolly. When assembled, the dolly measures 83.5" (L) x 30.5" (W) x 3.5" (H) and has a track length of 76" and a track width of 8". See image below:
Item 2: The CRUISER-DOLLY Black Widow Steel Cruiser and Chopper Motorcycle Dolly is made from 12-gauge black powder-coated steel. It has five double-caster wheels, a kickstand platform, ramp wedges and a weight capacity of 1,250 lbs. Steel pins at each end prevent a motorcycle from rolling once positioned on the dolly. When assembled, the dolly measures 99" (L) x 33.5" (W) x 3.5" (H) and has a track length of 94" and a track width of 8" to accommodate longer cruiser-style and chopper-style motorcycles. See image below:
Item 3: The BW-PRO-DOLLY Black Widow Pro Aluminum Motorcycle Dolly is made from aluminum. It has five 4" sealed roller bearing casters with locks, a kickstand platform, a low load height precluding the need for ramp wedges, and a weight capacity of 1,500 lbs. to accommodate the heaviest cruiser-type motorcycles. When assembled, the dolly measures 89" (L) x 43.25" (W) x 6" (H) and has a track length of 89" and a track width of 9". See image below:
You stated that most customers use these dollies for home or personal use, and that they are primarily for storage or display purposes.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.
This office finds that the subject motorcycle dollies are within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. This office notes that, although used with motorcycles, these articles are neither parts nor accessories of motorcycles in HTSUS heading 8714. This office also notes that, although called dollies and equipped with wheels, these articles are used primarily for storage and display rather than for transporting motorcycles from one location to another, and thus are distinct from trailers classified in HTSUS heading 8716.
The applicable classification for the MC-DOLLY Black Widow Steel Sport Bike and Motorcycle Dolly, the CRUISER-DOLLY Black Widow Steel Cruiser and Chopper Motorcycle Dolly, and the BW-PRO-DOLLY Black Widow Pro Aluminum Motorcycle Dolly will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0050, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, the importer must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division