The tariff classification of bicycle brake pads from Great Britain

NY A80365 March 4, 1996 CLA-2-87:RR:NC:MA:101 A80365 CATEGORY: Classification TARIFF NO.: 8714.94.3080 Mr. Franco Grutti MAGIC CUSTOMS BROKERS, INC. 80 Everett Avenue Suite 9 Chelsea, MA 02150 RE: The tariff classification of bicycle brake pads from Great Britain Dear Mr. Grutti: In your letter dated February 15, 1996 you requested a tariff classification ruling. The item concerned is an unassembled Aztec Mags bicycle brake pad. You state that the body of the pad is made of light magnesium; the pad, itself, is made of rubber and the post is made of steel. It's purpose is to stop the revolution of a bicycle wheel. The applicable subheading for the Aztec Mags brake pad will be 8714.94.3080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of [bicycles]: Other: Brakes . . . and parts thereof: Drum brakes . . . ; parts thereof: . . . : Other. The rate of duty will be Free. 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 Robert DeSoucey at 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division