CLA-2-87:OT:RR:NC:N2:201
Nik Nikoukar
Nikoo Global
550 W 135th Street
Gardena, CA 90248
RE: The tariff classification of a 1990 BMW motorcycle from Germany
Dear Mr. Nikoukar:
In your letter dated August 22, 2025, you requested a tariff classification ruling.
The item under consideration has been identified as a 1990 BMW K1 motorcycle, which you suggest is
classified under 8711.30.0000 of the 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 internal combustion piston engine of a cylinder capacity exceeding 250 cc but not
exceeding 500 cc.” We disagree.
According to the April 1990 edition of “Cycle World” magazine the core of this motorcycle is “the bike’s
987cc, lay-down engine, essentially the K100 engine motor with an all-new, 16-valve cylinder head.”
The applicable subheading for the 1990 BMW K1 motorcycle will be 8711.50.0060, HTSUS, which provides
for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;
side-cars: With internal combustion piston engine of a cylinder capacity exceeding 800 cc: Exceeding 970 cc.
The general rate of duty will be Free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, 9903.02.19, in addition to subheading 8711.50.0060, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
In addition, you requested assistance in determining the 232 Steel duty on your motorcycle. Unfortunately,
that is outside the purview of this office. Ruling letter normally addresses a specific set of facts. It appears
that you might be interested in more general information concerning how to calculate steel/aluminum content
for 232 purposes. You might find it helpful to refer to Section 232 Tariffs on Steel and Aluminum
Frequently Asked Questions | U.S. Customs and Border Protection.
You can also see, Trade Remedies | U.S. Customs and Border Protection.
You can also send your inquiry directly to the Trade Remedy Group via email, [email protected].
If you decide to resubmit your request, please include all of the material that we have returned to you and
mail your request to:
Director, National Commodity Specialist Division
Customs and Border Protection
201 Varick Street, Suite 501
Attn: Binding Ruling Request
If your request was submitted electronically, you can re-submit your request and the additional information
electronically via the following link: https://erulings.cbp.gov/s/.
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,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division