The tariff classification of aftermarket motorcycle parts: Passing Lamp Trim Ring, Decorative Covers, and License Plate Bracket from Taiwan

NY F86105 April 28, 2000 CLA-2-87:RR:NC:MM:101 F86105 CATEGORY: Classification TARIFF NO.: 8302.30.3060, 8512.90.6000, 8714.19.0060 Mr. Steve Rubinson International Logistics Manager Harley-Davidson Motor Company 3700 W. Juneau Avenue Milwaukee, Wisconsin 53201 RE: The tariff classification of aftermarket motorcycle parts: Passing Lamp Trim Ring, Decorative Covers, and License Plate Bracket from Taiwan Dear Mr. Rubinson: In your letter dated April 24, 2000 you requested a tariff classification ruling. You submitted samples of a Passing Lamp Trim Ring, Decorative Covers, and License Plate Bracket, and are identified as follows: 69623-99 Passing Lamp Trim Ring 43469-00 Decorative Covers for swingarm pivot (with allen wrench to install) 59817-00 "Laydown" License Plate Bracket with reflector. You state that all of the above items are sold as decorative aftermarket motorcycle parts and that the Passing Lamp Trim Ring and "Laydown" License Plate Bracket with reflector are also functional items which replace a stock part with a more decorative one. You suggest 8714.19.0060 Harmonized Tariff Schedule of the United States (HTS) as the classification for the three items in questions. 8714.19.0060 provides for Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds): Other…Other, at a Free rate of duty. We partially disagree with your proposed classification. The applicable subheading for the "Laydown" License Plate Bracket with reflector will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Other. The rate of duty will be 2% ad valorem. The applicable subheading for the Passing Lamp Trim Ring will be 8512.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Parts: Of lighting equipment: Other. The rate of duty will be Free. The applicable subheading for the Decorative Covers will be 8714.19.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds): Other…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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division