The tariff classification of a bicycle wheel from Taiwan

N225358 August 2, 2012 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Thomas Lee, Import Supervisor Gallop Cycle Corporation 2677 El Presidio Street Long Beach, CA 90810-1116 RE: The tariff classification of a bicycle wheel from Taiwan Dear Mr. Lee, In your letter dated July 3, 2012, you requested a tariff classification ruling. Per your request, the sample you provided will be returned to your attention. The item under consideration is the Altair 80 Full Carbon Tubular Front Bicycle Wheel (Part # WAL80TUBF1). You state in your request that this item is a carbon fiber, 80.5 millimeter, section tubular rim with an aluminum hub and steel spokes. The diameter of the Altair 80 Full Carbon Tubular Front Bicycle Wheel (Part # WAL80TUBF1) measures approximately 25 inches. The applicable classification subheading for the Altair 80 Full Carbon Tubular Front Bicycle Wheel (Part # WAL80TUBF1) 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://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 Richard Laman at 646-733-3017. Sincerely, Thomas J. Russo Director National Commodity Specialist Division