CLA-2-84:OT:RR:NC:N1:104
Mr. James Burry
BISS Product Development
126 Vevan Dr.
Mooresville, NC 28115
RE: The tariff classification of a Holeshot Starting Gate from China
Dear Mr. Burry:
In your letter dated June 23, 2017, you requested a tariff classification ruling.
The article called “Holeshot” is a randomly timed, wireless, electronic and mechanically operated starting gate. This device allows motorcycle riders to practice their starts at a motorcycle race. The rider presses the wireless remote button mounted on the crossbar pad which will activate a computer controlled timing sequence which will drop the gate randomly. After the button is pressed, a green LED light will illuminate on the gate. This will let the rider know that the gate received the signal and gives the rider 2 seconds to get his or her hands back on the bars. When the LED light turns red, it will start to blink. The rider has 30 seconds to get ready as the gate will drop randomly between 1 to 5 seconds.
The “Holeshot” has an “instant drop” feature which allows a person to bypass the timing sequence in order to control the drop sequence. A 6 foot long cable (which is supplied with the gate) is plugged directly into the remote button and into the side of the gate. This feature automatically eliminates the wireless signal and random sequence. The gate will drop as soon as the button is pressed.
In your letter, you propose classifying the “Holeshot” under subheading 8479.79.0000, Harmonized Tariff Schedule of the United States (HTSUS). This subheading would not be appropriate as it provides for “Other passenger boarding bridges”. You also refer to subheading 8479.89.9899, HTSUS. On July 1, 2016, subheading 8479.89.9899, HTSUS, was replaced by subheading 8479.89.9499, HTSUS.
The applicable subheading for the “Holeshot” will be 8479.89.9499, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5% 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 https://hts.usitc.gov/current.
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 Patricia O’Donnell at patricia.k.odonnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division