The tariff classification of bicycle accessories from Taiwan

N240609 April 29, 2013 CLA-2-87:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Mr. Gene Carleton Performance Bicycle 144 Old Lystra Road Chapel Hill, NC 27517 RE: The tariff classification of bicycle accessories from Taiwan Dear Mr. Carleton: In your letter dated April 9, 2013, you requested a tariff classification ruling. The merchandise under consideration is two bicycle accessories. Both products are designed, marketed and sold exclusively for use with bicycles. The first item is a hardware mounting kit for use with the “TransIt TD-1” bicycle cargo rack. It is designed to mount a bicycle rear cargo rack onto a bicycle that is not equipped with rear rack mounting holes in the frame’s seat stays. The kit contains two steel clamps with a protective plastic coating, four hex bolts, four washers, two nuts and two spacers. The clamps function to individually clamp around each of the bicycle frame’s seat stays. The hex bolts, washers, nuts and spacers are used to fasten the front mounting brackets of the rear cargo rack to the clamps. The second item is a plastic pannier clip with a mounting screw that is sold as a replacement part for the “Torrent Pannier.” Panniers are bags that typically mount over the wheels of a bicycle. The instant pannier clip serves to attach the lower portion of a rear pannier pack to the cargo rack of a bicycle. The pannier clip slides along a horizontal support on the back of the pannier pack. When mounting the pannier pack to a bicycle’s cargo rack, the pannier clip is slid along the horizontal support until it is in position. Once in position, it is clamped onto the cargo rack’s vertical support. Once the pannier pack is mounted to the cargo rack, the screw on the pannier clip is tightened to secure it in place along the pannier pack’s horizontal support. The applicable subheading for the hardware kit and the pannier clip for use on bicycles will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, other, other. The rate of duty will be 10 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division