CLA-2-87:RR:NC:N1:121 L83797

Mr. Andy Newlands
Terra Nova Cycles, LLC
1535 S.W. 17th Ave.
Portland, OR 97201

RE: The tariff classification of a part of a bicycle frame from Taiwan

Dear Mr. Newlands:

In your letter dated March 21, 2005, you requested a tariff classification ruling.

The sample submitted is an investment cast steel wishbone used in the fabrication of the rear triangle of a bicycle frame. The wishbone is brazed to the two seatstays (which run from the rear dropouts) to a topstay (which runs up to the seat lug).

The applicable subheading for the wishbone will be 8714.91.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, frames and forks, and parts thereof, other. The rate of duty will be free.

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