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The tariff classification of a demonstrational roll cage from Germany
Issued December 16, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N316142 (December 16, 2020)
Tariff classification
HTS codes: 9023.00.0000
Headings: 9023
Product description
The merchandise under consideration is referred to as a Bavarian Car Tuning Roll Cage, which is an aluminum roll bar designed solely for demonstrational purposes in motor vehicles during car shows. The design does not comply, nor intends to comply, with any of the National Motorsport standards. The device can be installed quickly using a latch system instead of typical welded connections on a fully-functioning roll bar. Therefore, the product is not suitable for use to protect passengers in the event of a rollover accident and is used solely as a display piece to obtain more points during the car show. The device is not designed to be used when the car is being driven.
CBP rationale
The applicable subheading for the Bavarian Car Tuning Roll Cage will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.
Full text
N316142 December 16, 2020 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Philipp Maas HKP Tuning and Performance 24654 N. Lake Pleasant Pkwy Peoria, AZ 85385 RE: The tariff classification of a demonstrational roll cage from Germany Dear Mr. Maas: In your letter dated November 30, 2020, you requested a tariff classification ruling. The merchandise under consideration is referred to as a Bavarian Car Tuning Roll Cage, which is an aluminum roll bar designed solely for demonstrational purposes in motor vehicles during car shows. The design does not comply, nor intends to comply, with any of the National Motorsport standards. The device can be installed quickly using a latch system instead of typical welded connections on a fully-functioning roll bar. Therefore, the product is not suitable for use to protect passengers in the event of a rollover accident and is used solely as a display piece to obtain more points during the car show. The device is not designed to be used when the car is being driven. The applicable subheading for the Bavarian Car Tuning Roll Cage will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” 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 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 Jason Christie, at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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