F86518 F8 Ruling Active

The tariff classification of motorcycle parts: Decorative Cover for brake master cylinder, Decorative Cover for brake caliper, Decorative caliper insert for brake caliper, and Decorative cover for electrical panel from Taiwan

Issued May 17, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8714.19.0060, 3926.90.9880

Headings: 3926, 8714

Product description

You submitted samples of the following decorative after market motorcycle parts: Item Number 41757-99 Decorative cover for brake master cylinder. Item Number 43798-00 Decorative cover for brake caliper. Item Number 44093-96 Decorative caliper insert for brake caliper (mounts to the caliper itself). Item Number 66417-99 Decorative cover for electrical panel with mounting hardware. All of the parts, except Item Number 44093-96 Decorative caliper insert for brake caliper, are made of chrome plated metal. Item Number 44093-96 Decorative caliper insert for brake caliper is made of plastic. The name "Harley-Davidson" is molded into the plastic. The part has an adhesive backing and is purely decorative.

CBP rationale

The applicable subheading for Item Number 44093-96 Decorative caliper insert for brake caliper will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3913: Other: Other…Other. The applicable subheading for Item Number 41757-99 Decorative cover for brake master cylinder, Item Number 43798-00 Decorative cover for brake caliper, and Item Number 66417-99 Decorative cover for electrical panel with mounting hardware will be 8714.19.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds): Other…Other.

Full text

NY F86518 May 17, 2000 CLA-2-87:RR:NC:MM:101 F86518 CATEGORY: Classification TARIFF NO.: 3926.90.9880, 8714.19.0060 Mr. Steve Rubinson Harley-Davidson Motor Company 3700 W. Juneau Avenue Milwaukee, Wisconsin 53201 RE: The tariff classification of motorcycle parts: Decorative Cover for brake master cylinder, Decorative Cover for brake caliper, Decorative caliper insert for brake caliper, and Decorative cover for electrical panel from Taiwan Dear Mr. Rubinson: In your letter dated April 27, 2000 you requested a tariff classification ruling. You submitted samples of the following decorative after market motorcycle parts: Item Number 41757-99 Decorative cover for brake master cylinder. Item Number 43798-00 Decorative cover for brake caliper. Item Number 44093-96 Decorative caliper insert for brake caliper (mounts to the caliper itself). Item Number 66417-99 Decorative cover for electrical panel with mounting hardware. All of the parts, except Item Number 44093-96 Decorative caliper insert for brake caliper, are made of chrome plated metal. Item Number 44093-96 Decorative caliper insert for brake caliper is made of plastic. The name "Harley-Davidson" is molded into the plastic. The part has an adhesive backing and is purely decorative. The applicable subheading for Item Number 44093-96 Decorative caliper insert for brake caliper will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3913: Other: Other…Other. The rate of duty will be 5.3% ad valorem. The applicable subheading for Item Number 41757-99 Decorative cover for brake master cylinder, Item Number 43798-00 Decorative cover for brake caliper, and Item Number 66417-99 Decorative cover for electrical panel with mounting hardware will be 8714.19.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds): Other…Other. The rate of duty will be Free. 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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