CLA-2-87:OT:RR:NC:N2:201
Wendy Stefaniak
P.O. Box 190383
Hungry Horse, MT 59919
RE: The tariff classification of a competition sidecar and motorcycle wheels from the United Kingdom
Dear Ms. Stefaniak:
In your letter dated October 8, 2022, you requested a tariff classification ruling.
The item under consideration has been identified as a Dean Ryde 2022 road racing competition sidecar. You state that the competition sidecar is a custom-built one-piece chassis with three (3) wheels and a modified 600 cc spark ignition with a Yamaha R6 motorcycle engine (SN J515E-008712). You state that unlike a “traditional” motorcycle, with a competition sidecar the driver kneels over the engine and the passenger rides on flat platform moving from side to side as the sidecar turns. This competition sidecar is not street legal and can only be used on closed circuit tracks during sanctioned racing events.
In addition to the actual racer, you are importing three (3) spare wheels with mounted tires. These consist of one (1) gold anodized aluminum wheel and a mounted slick sidecar racing tire manufactured by Avon, size 13 x 6 x 20 (13-inch rim diameter, 6 inches wide and 20 inches high), and two (2) gold anodized aluminum wheels with mounted sidecar racing rain Avon tires. You state these tires are size 13 x 6 x 20 and 13 x 9 x 20.
The applicable subheading for the Dean Ryde competition sidecar will be 8711.40.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: Exceeding 500 cc but not exceeding 700 cc”. The general rate of duty will be Free.
The applicable subheading for the three (3) mounted Avon tires will be 8714.10.0020, HTSUS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds): Wheels”. The general rate of duty will be Free.
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