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The tariff classification of a bicycle mud guard from Taiwan
Issued October 14, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N328467 (October 14, 2022)
Tariff classification
HTS codes: 8714.99.8000
Headings: 8714
Product description
The item under consideration has been identified as an optional add-on mud guard. This plastic guard is attached to the front suspension fork of a bicycle. The guard, which serves as a bicycle accessory, is designed to provide the bike rider protection from mud while riding. In your request you suggest classification in 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”. This office concurs.
CBP rationale
The applicable subheading for the plastic mud guard will be 8714.99.8000, HTSUS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other”.
Full text
N328467 October 14, 2022 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Alexis Sicairos, Logistics Specialist Fox Factory Inc. 915 Disc Drive Scotts Valley, CA 95066 RE: The tariff classification of a bicycle mud guard from Taiwan Dear Ms. Sicairos: In your letter dated September 29, 2022, you requested a tariff classification ruling. The item under consideration has been identified as an optional add-on mud guard. This plastic guard is attached to the front suspension fork of a bicycle. The guard, which serves as a bicycle accessory, is designed to provide the bike rider protection from mud while riding. In your request you suggest classification in 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”. This office concurs. The applicable subheading for the plastic mud guard 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
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