CLA-2-87:OT:RR:NC:N2:201
Melissa Auell
Auell Consulting
6304 South Ross Road
Morrison, CO 80465
RE: The tariff classification of a Holeshot Device from China
Dear Ms. Auell:
In your letter dated August 19, 2022, you requested a tariff classification ruling on behalf of your client, Rackum Racing of Paso Robles, California.
The items under consideration have been identified as the Rackum Racing Holeshot Device. You state that the Holeshot Device (or Launch Start Device) is an accessory that can install onto any motorized dirt bike. It is comprised of two main components: a collar or clamp that wraps around the fork tube and a locking launch assembly mechanism that mounts to the fork guard.
The collar/clamp is bolted onto the shock absorber and provides a latch for the launch assembly to attach to. When in a stopped position, the shock can be manually compressed, and the launch device holds the shock into the compressed position with the spring latch. The launch assembly is bolted onto the lower portion of the shock for installation. When in the latched position, it compresses the front end of the dirt bike shock and holds it in a lowered stance or locked position. Once the gate drops and the dirt bike accelerates, the suspension will decompress and unlatch/unlock the shock to function as normal.
You stated in your request that you are contemplating two (2) importation scenarios. The first is the Holeshot Device being imported in a finished form in its retail packaging. In the second, the Holeshot would be “imported in an unassembled state, with all parts being shipped together in equal quantities arriving within 10 days of each other.”
Per your email dated September 13, 2022, when this office requested clarification of the second importation scenario, you clarified your above statement and said “…in the second scenario all components would arrive in the same bill of lading on the same ship and on the same day.”
The applicable subheading for the Rackum Racing Holeshot Device in both finished and component (unassembled) form will be 8714.10.0050, which provides for “Parts and accessories of vehicles of heading 8711 to 8713: Of motorcycles (including mopeds): Other”. The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8714.10.0050, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8714.10.0050, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division