The tariff classification of a bicycle accessory from Taiwan

N119941 September 13, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Gene Carleton, Imports Database Coordinator Performance Bicycles 144 Old Lystra Road Chapel Hill, NC 27517-6330 RE: The tariff classification of a bicycle accessory from Taiwan Dear Mr. Carleton, In your letter dated August 20, 2010, you requested a tariff classification ruling. The items under consideration have been identified as Toe Clips and Straps designed to be attached to platform-type bicycle pedals. The Toe Clips are made of steel; the Straps are made of leather and have a steel buckle attached to secure the foot in the Toe Clip. In our telephone conversation of August 23, 2010, you stated that the hardware used to mount the Toe Clip to a platform pedal, which consists of four (4) steel bolts and four (4) steel nuts, is included in the packaging with the Toe Clips and Straps when imported into the United States. The applicable classification subheading for the Toe Clips and Straps 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