CLA-2-87:OT:RR:NC:N2:201
Robert Skaggs
Lynam Industries
11027 Jasmine St Fontana, CA 92337
RE: The tariff classification of motorcycle exhaust tubes from Mexico
Dear Mr. Skaggs:
In your letter dated June 27, 2023, you requested a tariff classification ruling.
The item under consideration has been identified as motorcycle exhaust tubes. You state that they consist of various custom metal tubes bent at a given degree and radius for the flow of either gas or fluids to a system of combustion or ventilation. Representative types of tubes include 180 Degree “U” Bend Tube; 45 Degree Bend Tube; 90 Degree Bend Tube and 135 Degree Bend Tube.
The Tubes are constructed of either aluminum, steel, or stainless steel, with sizes ranging from 8 millimeters (mm) in diameter to 5 ½ inches in diameter with bends that can be as narrow as nearly 5 degrees. The Tubes are then welded together with varying sized flanges and couplings, depending on the application, to form different custom exhaust system outlets and inlets that are used for mounting to engines. The Tubes can be retrofitted with different valves and holes for machined parts to be attached or welded based on the customer performance needs.
The applicable subheading for the motorcycle exhaust tubes will be 8714.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division