CLA-2-42:OT:RR:NC:N4:441
Franco Grutti
Seajet Express, Inc.
46 Arlington Street
Chelsea, MA 02150
RE: The tariff classification of handlebar carriers from Taiwan
Dear Mr. Grutti:
In your letter dated December 17, 2009, you requested a tariff classification ruling on behalf of your client, Todson, Inc. Your samples will be returned.
Styles TB2006 and TB2007 are handlebar carriers constructed of polyester bodies with plastic carrying handles and aluminum frames. Each bag is designed to attach to a bicycle’s handlebars via a “quick click” bracket. The carrier and bracket are sold together and are considered a composite good with the carrier imparting the essential character. Both items have compartments which are designed to provide storage, protection, portability, and organization to their contents. They both measure approximately 15” (W) x 10” (H) x 11” (D).
The carriers are not properly classified under tariff number 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of bicycles. Explanatory Note (III) (C) to Section XVII covers articles included in Chapter 87, and states that “parts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature.” Since the subject merchandise are carriers designed to hold, protect, organize and transport personal effects, they are similar to those items enumerated in Heading 4202 and, thus, are more specifically provided for within that heading.
The applicable subheading for styles TB2006 and TB2007 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, with outer surface man-made textile material. The rate of duty will be 17.6 percent 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division