The tariff classification of a bicycle gear converter from Taiwan

N165426 June 7, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Gene Carleton, Imports Database Coordinator Performance Bicycle 144 Old Lystra Road Chapel Hill, NC 27517-6330 RE: The tariff classification of a bicycle gear converter from Taiwan Dear Mr. Carleton, In your letter dated May 11, 2011, you requested a tariff classification ruling. The item under consideration is a Forte Single-Speed Conversion Kit (Part # 50-6550). You state that the Kit converts most bicycle freehub gear systems into a single-speed system and that it is packaged and imported as a set and is intended to be sold as a set. The Kit includes a Forte chain tensioner; eight (8) aluminum alloy spacers of 4.5 mm width; three (3) aluminum alloy spacers of 3mm width (spacers fit Shimano compatible freehub bodies); three (3) steel cogs with 16, 18 and 20 teeth which are compatible with a 3/32" bicycle chain; a Shimano-compatible cassette lockring and detailed instructions. The applicable classification subheading for the Forte Single-Speed Conversion Kit will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … 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