The tariff classification of motorcycle fenders from Australia

N304424 May 28, 2019 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8714.10.0050 Andrew P. Repton Vintage Steel PO Box 345 Donnybrook 6239 AUSTRALIA RE: The tariff classification of motorcycle fenders from Australia Dear Mr. Repton: In your letter dated May 19, 2019, you requested a tariff classification ruling. The items under consideration have been identified as three (3) newly manufactured motorcycle fenders, made from Australian sheet metal, used for the restoration of vintage motorcycles. You state that the fenders are built to the original OEM specifications for the specific motorcycles. The three (3) fenders are designed for the 1918 Henderson, the 1925 Harley-Davidson, and the 1914 Indian Big Twin. Each fender weighs approximately 2kgs (4.5lbs) and contain no moving parts. The applicable subheading for the replacement fenders will be 8714.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles…: Other”. The 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