The tariff classification of bicycle parts and accessoriesfrom Taiwan, Japan and Korea

NY 871538 March 4, 1992 CLA-2-87:S:N:N1:101-871538 CATEGORY: Classification TARIFF NO.: 8714.99.9000 Ms. Silvia Perez M.G. Maher & Company, Inc. One Canal Place, Suite 2100 New Orleans, LA 70130 RE: The tariff classification of bicycle parts and accessories from Taiwan, Japan and Korea Dear Ms. Perez: In your letter dated February 13, 1992, on behalf of Murray Ohio Mfg. Co., Brentwood, TN, you requested a tariff classification ruling. You have submitted samples of the merchandise. The imported products are a plastic bellows (from Taiwan), cable clamps (from Japan and Taiwan), and a plastic basket (from Korea) that are all designed for use on bicycles. The plastic bellows (material # 41209) fits over a bicycle brake lever to preserve the lever from dust, grime, etc. The bellows is not a part of the brake lever, but is an accessory for the brake lever. (There is no specific provision for accessories of bicycle brakes). The cable clamps (material # 41058 and 44165) are attached to the top tube of a bicycle frame and are used to hold the caliper brake cable casing in place. The clamps are not part of the brake, but are parts of the bicycle. The plastic bicycle basket (material # 41344) is attached to the bicycle handlebars and is used to carry toys and other articles. This basket is of the type solely or principally used with bicycles. The applicable subheading for the plastic bellows (material # 41209), cable clamps (material # 41058 and 44165), and plastic basket (material # 41344) will be 8714.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of bicycles. The rate of duty will be 10 percent ad valorem. As you requested, the samples will be returned to your office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport