The tariff classification of motorcycle parts from the United Kingdom

N340630 June 26, 2024 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8714.10.0050 Kristin Anderson Dubya Inc 2175 N Batavia St, Suite AOrange, CA 92865 RE:  The tariff classification of motorcycle parts from the United Kingdom Dear Ms. Anderson: In your letter dated June 10, 2024, you requested a tariff classification ruling. The item under consideration has been identified as imported 8, 9, and 10-gauge steel nipples specifically used to build custom motorcycle wheels. You state that these are designed for motorcycle use only and cannot be used on traditional bicycles or e-Bikes. In your request, you suggest the steel nipples be classified as “motorcycle parts” in 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.” We Agree. The applicable subheading for the steel nipples will be 8714.10.0050, 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division