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N325300 N3 Ruling Active

The tariff classification of bicycle wheelsets from Germany

Issued April 28, 2022 by U.S. Customs and Border Protection.

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N3 N325300 (April 28, 2022)

Tariff classification

HTS codes: 8714.99.8000

Headings: 8714

Product description

, located in Friedrichshafen, Germany. The item under consideration has been identified as complete carbon wheelsets that

CBP rationale

The applicable subheading for the bicycle wheel 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”.

Full text

N325300 April 28, 2022 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Ms. Juliane Eichler German American Chamber of Commerce, Inc. 80 Pine Street, Floor 24 New York, NY 10005 RE: The tariff classification of bicycle wheelsets from Germany Dear Ms. Eichler: In your letter dated April 7, 2022, you requested a tariff classification ruling on behalf of your client, Carbovation GmbH., located in Friedrichshafen, Germany. The item under consideration has been identified as complete carbon wheelsets that you state could be imported with or without tubes, tires, or sprockets. In your submission you state that these specific wheelsets consist of the carbon rim, spokes, the hub system and quick-release bolt system used to mount and release the wheel from the frame. You state that this wheelset is designed for racing bicycles and is not intended for E-bikes or motorcycle use. The bicycle wheels are produced and imported from Germany and sent to dealers in the USA. In your request you state that, although the source materials are from Germany, Austria, Switzerland, Italy, France, Lithuania, Denmark, China, and Taiwan, all production steps take place in Germany. Although there is no question regarding a substantial transformation of the article in Germany, the carbon fibers used to make the rim, the portion of the wheelset that the tire is mounted, is made in Germany. The applicable subheading for the bicycle wheel 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 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 CFR Part 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

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