The tariff classification of a Motorcycle and ATV Handlebar Brake Lever from Japan

NY I84598 August 15, 2002 CLA-2-87:RR:NC:MM:101 I84598 CATEGORY: Classification TARIFF NO.: 8714.19.0060 Ms. Lisa Holland Hellmann Worldwide Logistics, Inc. 7280 Alum Creek Drive Suites A-D Columbus, Ohio 43217 RE: The tariff classification of a Motorcycle and ATV Handlebar Brake Lever from Japan Dear Ms. Holland: In your letter dated July 26, 2002 you requested a tariff classification ruling. You submitted a sample and a technical drawing of a Motorcycle and ATV Handlebar Brake Lever described as “HNO Lever RR, A12150-01”. You state that this item is used on Honda motorcycles and ATV’s and is attached to the right handlebar. The item is used for braking the vehicle. You state in your letter that the item in question should be classified under HTS 8414.19.0060. No such number currently exists under the Harmonized Tariff System of the United States. The applicable subheading for the Motorcycle and ATV Handlebar Brake Lever 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division