The tariff classification of a bicycle accessory from China

N041329 October 22, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Damon D. Piatek 204 Briarhurst Drive Tonawanda, NY 14150-8836 RE: The tariff classification of a bicycle accessory from China Dear Mr. Piatek, In your letter dated October 10, 2008, you requested a tariff classification ruling on behalf of Ingenious Products, Inc. of Williamsville, New York. The item under consideration is identified as a Balance Buddy. The Balance Buddy is a “U”-shaped piece of steel that is intended to be a training aid in teaching children how to ride a two-wheel bicycle. It is designed to be bolted to the rear frame of a bicycle to provide a parent with a place to hold onto while aiding the child in balancing the bicycle. The applicable classification subheading for the Balance Buddy will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of [bicycles]: Other: Other: Other.” The rate of duty will be 10%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division