The tariff classification of a bicycle telescoping seat sub-assembly from Taiwan

 N310787 April 2, 2020 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Andrew Marshall PNW Components LLC 9777 Business Park Drive Sacramento, California 95827 RE: The tariff classification of a bicycle telescoping seat sub-assembly from Taiwan Dear Mr. Marshall: In your letter dated March 19, 2020, you requested a tariff classification ruling. The item under consideration has been identified as a bicycle telescoping seat sub-assembly. The telescoping sub-assembly is designed for the seat/saddle to insert into the bicycle chassis. The use of this article is to raise and lower the seat height by depressing a separate hand control. The hand control lever is optional and not included with the subject sub-assembly. The seat attachments include an inner tube, outer tube, inner cartridge, cartridge actuator, and hardware. You suggested classification in subheading 9401.90.5081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other.” This office disagrees. The subject item is not furniture.  Chapter 94 only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405 when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. The subject item is not within the construct of Chapter 94, heading 9401, nor is it a part of subheading 9401.90, HTSUS. The applicable classification subheading for the telescoping seat sub-assembly will be 8714.99.8000, HTSUS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other”. The rate of duty will be 10% 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 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