The tariff classification of two Bicycle Carrier Racks from Taiwan

NY I84566 August 1, 2002 CLA-2-87:RR:NC:MM:101 I84566 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Ms. Jennifer Scott Expeditors 21318 64th Avenue South Kent, Washington 98032 RE: The tariff classification of two Bicycle Carrier Racks from Taiwan Dear Ms. Scott: In your letter dated July 23, 2002 you requested a tariff classification ruling. You submitted samples and pictures of two “after-market” bicycle Rear Carrier Racks. The first item, Rear Carrier Rack, can fit bicycle PN # 102671. The item is made of aluminum tube; the installation nuts and bolts are stainless steel; it is covered with weather resistant paint; and can be installed for temporary use and/or used on other cycles. The second item, Rear Carrier Rack, can fit bicycle PN # 115070. The item is made of 60% forged aluminum alloy and 40% stainless steel legs and parts; the carrier is not coated or covered; can be installed for temporary use and used on other cycles; the installation nuts and bolts are stainless steel. The applicable subheading for the two bicycle Rear Carrier Racks will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other. The rate of duty will be 10% ad valorem. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division