The tariff classification of bicycle wheelset from Germany

N340812 June 27, 2024 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Andres Estevez Collareta Cycling Inc 983 North Nob Hill RdPlantation, FL 33324 RE:  The tariff classification of bicycle wheelset from Germany Dear Mr. Estevez: In your letter dated June 18, 2024, you requested a tariff classification ruling. The item under consideration has been identified as a Bicycle Wheelset.  In your request you state that this carbon fiber bicycle wheelset is for road or mountain bikes intended for recreational and competitive use and not used on e-bikes or motorcycles. The subject bicycle wheelset includes two wheels, each measuring 63.5mm in diameter.  It consists of carbon fiber rims, aluminum alloy hubs, and polyester fiber "Pi Rope" spokes. The applicable subheading for bicycle wheel set 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: 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 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