CLA-2-87:OT:RR:NC:N2:201
Frank Riolo
Riolo Racing
150 Groth Circle Sacramento, CA 95834
RE: The tariff classification of a competition sidecar, rim mounted tires, and body panel from the United Kingdom
Dear Mr. Riolo:
In your letter dated March 13, 2024, you requested a tariff classification ruling.
The items under consideration have been identified as a custom-built competition sidecar, mounted slick tires, and a replacement fiberglass body panel.
The first item is an RCN (Colin Nicolson Racing) Competition Sidecar. In this case, a sidecar is a 3-wheeled, modified 1000cc spark ignition Suzuki motorcycle engine (T716-104102), equipped with various racing only components. In sidecar racing, the driver kneels over the engine and the passenger rides on flat platform moving from side to side as the sidecar turns.
You state that this competition sidecar will only be used only on closed circuit tracks during sanctioned racing events. You provided signed copies of the appropriate Department of Transportation and Environmental Protection Agency (EPA) forms, as well as a copy of an EPA exemption letter for this vehicle.
The second item has been identified as six (6) spare wheels, which includes Avon 10.5/23.0-13 slick tires mounted on 13-inch rims. These tires are rare and are used exclusively for dry racing. As these tires have no grooves, sipes, or voids they are not suitable for use on public roads, as they would have no traction in wet conditions.
The third and final item is a spare fiberglass body panel used as a replacement in the event the mounted sidecar body panel is damaged.
The applicable subheading for the RCN (Colin Nicolson Racing) Competition Sidecar will be 8711.50.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motorcycles (including mopeds) and cycles fitted with an auxiliary motor,: With internal combustion piston engine of a cylinder capacity exceeding 800 cc: Exceeding 970 cc. The rate of duty will be 2.4% ad valorem.
The applicable subheading for the mounted tire with rims will be 8714.10.0020, HTSUS, which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles: Wheels. The rate of duty will be Free.
The applicable subheading for the replacement fiberglass body panel will be 8714.10.0050, HTSUS, which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles": Other. The 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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