CLA-2-87:RR:NC:MM:101 I89597
Ms. Cari Grego
Customs Compliance Manager
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320
RE: The tariff classification of Bicycle Accessories: Bell, Horn, Streamers, Mirror, and Spoke Decorations from China
Dear Ms. Grego:
In your letter dated December 17, 2002 you requested a tariff classification ruling.
You submitted samples of various bicycle accessories (SKU 803552): Bell, Streamers, Mirror, and Spoke Decorations. You did not submit a sample of a Horn.
You state in your narrative that all of the bicycle accessories are made of molded plastic in elaborate colors. The bell has a base metal housing and operates by twisting the top portion to produce the ring. The streamers are made of three-millimeter wide polypropylene strips looped through a molded plastic housing that is to be inserted at the end of the handlebars. The mirror is made of clear plastic with a silver backing, housed in flexible plastic. There are two types of multi-colored plastic spoke decorations designed to snap between the spokes of a bicycle wheel. The retail package will contain two of the items named above. You further state that the samples provided are not packaged for retail sale because mock artwork is not available and does not contain appropriate country of origin information.
The applicable subheading for the Bicycle Handlebar Streamer will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up articles, including dress patterns: Other: Other: Other…Other: Other. The rate of duty will be 6.4% ad valorem.
The applicable subheading for the Bicycle Bell, Horn, Spoke Decorations and Mirror 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% 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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division