R01742 R0 Ruling Active

The tariff classification of shims from Taiwan

Issued April 8, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8714.99.8000

Headings: 8714

Product description

The merchandise is shims for bicycle handlebars. These alloy shims are used to adjust the fit of the handlebars into the stem of a bicycle. There are four sizes: item number 1 is 31.8mm-25.4mm, item number 2 is 28.6mm-25.4mm, item number 3 is 25.4mm-22.2mm and item number 4 is 31.8mm-26.0mm.

CBP rationale

The applicable subheading for the shims will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, other, other.

Full text

NY R01742 April 8, 2005 CLA-2-87:RR:NC:N1:121 R01742 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Ms. Cynthia E. Batka Wheels of Boulder, Mfg., Inc. 11811 Upham Street Broomfield, CO 80020 RE: The tariff classification of shims from Taiwan Dear Ms. Batka: In your letter dated April 4, 2005, you requested a tariff classification ruling. The merchandise is shims for bicycle handlebars. These alloy shims are used to adjust the fit of the handlebars into the stem of a bicycle. There are four sizes: item number 1 is 31.8mm-25.4mm, item number 2 is 28.6mm-25.4mm, item number 3 is 25.4mm-22.2mm and item number 4 is 31.8mm-26.0mm. The applicable subheading for the shims will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →