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N198976 N1 Ruling Active

The tariff classification of a bicycle mirror from France

Issued January 24, 2012 by U.S. Customs and Border Protection.

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N1 N198976 (January 24, 2012)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The item, identified as a “Spy Mirror” by Zefal, is a bicycle rear view mirror composed of convex chrome plated plastic mounted in a plastic carrier. The mirror is attached to a strap so that it can be mounted to a bicycle handlebar or other locations on the bicycle measuring from 22 millimeters up to 66 millimeters in diameter. The mirror carrier contains a rotation device that allows the mirror to be adjusted to different angles. The mirror’s face measures approximately 50 millimeters by 40 millimeters.

CBP rationale

The applicable subheading for the bicycle Spy Mirror will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N198976 January 24, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Gene Carleton Performance Bicycle 144 Old Lystra Road Chapel Hill, NC 27517 RE: The tariff classification of a bicycle mirror from France Dear Mr. Carleton: In your letter dated January 3, 2012, you requested a tariff classification ruling. Photographs were submitted with your letter. The item, identified as a “Spy Mirror” by Zefal, is a bicycle rear view mirror composed of convex chrome plated plastic mounted in a plastic carrier. The mirror is attached to a strap so that it can be mounted to a bicycle handlebar or other locations on the bicycle measuring from 22 millimeters up to 66 millimeters in diameter. The mirror carrier contains a rotation device that allows the mirror to be adjusted to different angles. The mirror’s face measures approximately 50 millimeters by 40 millimeters. The applicable subheading for the bicycle Spy Mirror will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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