K84839 K8 Ruling Active

The tariff classification of a Bike Kit from China

Issued April 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8714.99.8000, 8306.10.0000

Headings: 8306, 8714

Product description

You submitted a sample of a Bike Kit that consists of a horn, a bell, spoke reflectors, spoke noisemakers, and colored spoke covers. The horn is made of metal and rubber. The bell is made of metal. The reflectors, noisemakers, and spoke covers are made of hard plastic. All of the items are packaged together in a plastic “blister” pack and put up for retail sale called a “Bike Decorating Kit”.

CBP rationale

The applicable subheading for the Bell will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other adornments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Bells, gongs and the like, and parts thereof. The applicable subheading for the Horn, Spoke Reflectors, Spoke Noisemakers, and Spoke Covers will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other.

Full text

NY K84839 April 15, 2004 CLA-2-87:RR:NC:MM:101 K84839 CATEGORY: Classification TARIFF NO.: 8306.10.0000, 8714.99.8000 Ms. Erma Tarkington UPS Supply Chain Solutions, Inc. 806 Airpark Center Drive Nashville, Tennessee 37217 RE: The tariff classification of a Bike Kit from China Dear Ms. Tarkington: In your letter dated April 2, 2004 you requested a tariff classification ruling on behalf of your client Cracker Barrel Old Country Store. You submitted a sample of a Bike Kit that consists of a horn, a bell, spoke reflectors, spoke noisemakers, and colored spoke covers. The horn is made of metal and rubber. The bell is made of metal. The reflectors, noisemakers, and spoke covers are made of hard plastic. All of the items are packaged together in a plastic “blister” pack and put up for retail sale called a “Bike Decorating Kit”. The applicable subheading for the Bell will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other adornments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Bells, gongs and the like, and parts thereof. The rate of duty will be 5.8% ad valorem. The applicable subheading for the Horn, Spoke Reflectors, Spoke Noisemakers, and Spoke Covers will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other. The rate of duty will be 10% ad valorem. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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