The tariff classification of bicycle wheels from Taiwan and China

N117117 August 20, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Aaron Phillips Kink, Inc. 40 Greenleaf Street Rochester, NY 14609-7344 RE: The tariff classification of bicycle wheels from Taiwan and China Dear Mr. Phillips, In your letter dated July 29, 2010, you requested a tariff classification ruling. The items under consideration have been identified as complete Front and Rear Bicycle Wheels. The Wheels are fully-assembled 20-inch bicycle front wheels (rim, spokes and hub) and rear wheels (rim, spokes and hub with toothed driver mechanism). You state in your request that both rims are made out of aluminum. The applicable classification subheading for the Front and Rear Bicycle Wheels will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of [bicycles]: 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