CLA-2-87:OT:RR:NC:N1:121
Mr. John M. Foote
GDLSK
399 Park Avenue 25th floor
NY, NY 10022-4877
RE: The tariff classification of a bicycle case from China and Taiwan
Dear Mr. Foote:
In your letter dated March 8, 2013, you requested a tariff classification ruling on behalf of Specialized Bicycle Components. The submitted sample will be returned per your request.
The merchandise under consideration, called the “Shiv Fuel Cell,” is a triangular-shaped container designed for use on a specific model of triathlon bicycle. It is made of hard molded plastic with a removable elastomeric sleeve at the top. It serves to contain and carry items essential to a triathlete during a competition, such as a spare inner tube, CO2 canister, tire sealant, etc. The Shiv Fuel Cell is designed to fit securely between the bike’s seat tube and down tube, and to be permanently affixed with a screw to the base of the frame. You indicate that the Shiv Fuel Cell’s interior angles and concave edges, which fit around the seat tube and down tube, make it unsuitable for any purpose other than as an accessory for a particular triathlon bicycle.
The applicable subheading for the Shiv Fuel Cell will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, other, other. The rate of duty will be 10 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division