CLA-2-84:OT:RR:E:NC:N1:106
Daniel Seymour, Partner
BISS Product Development
200 Overhill Drive, Suite C
Mooresville, NC 28117
RE: The tariff classification of a motorcycle lift from an unspecified country
Dear Mr. Seymour:
In your letter dated April 17, 2009 you requested a tariff classification ruling.
The item under consideration has been identified as the RR1 Ride on Lift. The RR1 is designed to allow a motorcycle rider to easily prop a motorcycle up off its wheels to allow for maintenance. The RR1 operates using the weight of the motorcycle on a forward plate to move a platform up and under the undercarriage of certain types of racing (motocross) motorcycles. Once the platform has moved up it is locked into place manually by the rider. The rider can kick out the stand and lower the motorcycle when they are done with maintenance. The RR1 is also equipped with a manual lockout to prevent the platform from lowering accidentally.
In your request, you propose classification of the RR1 Ride on Lift in subheading 8714.91.9000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts and accessories for…[motorcycles]…: Other: Other”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8428.90 of the HTSUS provides for “Other lifting…machinery…: Other machinery”. After examination of the article in question it is apparent that this is a simple lifting device and is no more an accessory to a motorcycle than a garage lift is an accessory to the vehicles that are being serviced.
The applicable subheading for the RR1 Ride on Lift will be 8428.90.0190, HTSUS, which provides for “Other lifting…machinery…: Other machinery: 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division