CLA-2-87:OT:RR:NC:N1:101
Gene Carleton, Imports Database Coordinator
Performance Bicycle
144 Old Lystra Road
Chapel Hill, NC 27517-6330
RE: The tariff classification of a bicycle pedal set and leather straps from Taiwan
Dear Mr. Carleton,
In your letter dated December 1, 2010, you requested a tariff classification ruling.
The two (2) items under consideration have been identified as a Bicycle Pedal Set with an alloy pedal and steel toe clip and a replacement set of two (2) leather Pedal Toe Clip Straps.
The Bicycle Pedal Set consists of an alloy bicycle pedal with a steel toe clip and leather toe clip strap attached. The Pedal Set is designed to replace an existing pedal set and is attached via a threaded shaft.
The Pedal Toe Clip Straps are designed to replace the strap used on the alloy bicycle pedal set when the included strap wears out. The Straps are equipped with permanently attached steel buckles.
The applicable classification subheading for the Bicycle Pedal Set will be 8714.96.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts .. of [bicycles]: Other: Pedals… and parts thereof: Pedals and parts thereof.” The rate of duty will be 8%.
The applicable subheading for the Pedal Toe Clip Straps will be 4205.00.4000, HTSUS, which provides for other articles of leather or of composition leather, straps and strops. The rate of duty will be 1.8%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Bicycle Pedal Set, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the Pedal Toe Clip Straps, contact National Import Specialist Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division