CLA-2-87:OT:RR:NC:N1:101

Thomas Lee, Import Supervisor
Gallop Cycle Corporation
2677 El Presidio Street
Long Beach, CA 90810-1116

RE: The tariff classification of a bicycle wheel from Taiwan

Dear Mr. Lee,

In your letter dated July 3, 2012, you requested a tariff classification ruling. Per your request, the sample you provided will be returned to your attention.

The item under consideration is the Altair 80 Full Carbon Tubular Front Bicycle Wheel (Part # WAL80TUBF1). You state in your request that this item is a carbon fiber, 80.5 millimeter, section tubular rim with an aluminum hub and steel spokes. The diameter of the Altair 80 Full Carbon Tubular Front Bicycle Wheel (Part # WAL80TUBF1) measures approximately 25 inches.

The applicable classification subheading for the Altair 80 Full Carbon Tubular Front Bicycle Wheel (Part # WAL80TUBF1) will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … [bicycles]: Other: Other: Other.” The rate of duty will be 10%.

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://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 Richard Laman at 646-733-3017.


Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division