The tariff classification of mud grips for a motocross motorcycle from China

N287773 July 18, 2017 CLA-2-87:OT:RR:NC:N2:101 CATEGORY: Classification TARIFF NO.: 8714.10.0050 James Michael Burry, Managing Partner  BISS Product Development  126 Bevan Drive  Mooresville, NC 28115 RE: The tariff classification of mud grips for a motocross motorcycle from China Dear Mr. Burry: In your letter dated June 28, 2017 you requested a tariff classification. The item under consideration has been identified as a set of “RISK” (2) Racing Mud Grips for a motocross motorcycle. The mud grip is a cover that allows riders to maintain control of their bike when riding or competing in muddy conditions. The material compresses to almost zero thickness, so the rider barely notices that the mud grip is on. When coated with mud, they disperse the muck and create a tactile surface area that is equivalent to a dry grip. The applicable subheading for the “RISK” Racing Mud Grips for a motocross motorcycle will be 8714.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of [motorcycles, mopeds, cycles, side-cars, bicycles, carriages]: Of motorcycles…: Other.” The general rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Matthew Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division