The tariff classification of handlebars for jet skis from Taiwan or Thailand

N216025 May 21, 2012 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Russell Bruce Thornburg Charles Dorsch Ship’s Agent, Inc. 1981 Main Street San Diego, CA 92113 RE: The tariff classification of handlebars for jet skis from Taiwan or Thailand Dear Mr. Thornburg: In your letter dated May 1, 2012, on behalf of Rick Roy Products Inc., you requested a tariff classification ruling on handlebars for jet skis. Product information sheets with photographs for each of the five handlebars under consideration were submitted for our review. The items that you plan to import are identified in your letter as steering handlebars for jet skis. The subject handlebars are made of aluminum. Product number 1, designated C1, is identified as Rick Roy Products (RRP) Straight Handlebars part number ST-B-F. C1 fits a RRP 28.6 Steering System. Product number 2, designated C2, is identified as RRP 50mm Bend Handlebars part number 50-B-F. C2 fits a RRP 28.6 Steering System. Product number 3, designated C3, is identified as RRP 75mm Bend Handlebars part number 75-B-F. C3 fits a RRP 28.6 Steering System. Product number 4, designated C4, is identified as RRP RC-1 Handlebars part number RC-1-B-F. C4 fits a RRP 28.6 Steering System. Product number 5, designated C5, is identified as RRP Straight Handlebars part number ST-B. C5 fits a RRP 22.2 Steering System. The applicable subheading for the aluminum steering handlebars for jet skis, designated C1, C2, C3, C4 and C5, will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other…other. The rate of duty will be 2.5 percent ad valorem. Articles classifiable under subheading 7616.99.5090, HTSUS, which are products of Thailand are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division