The tariff classification of a bicycle accessory from China

N019922 December 5, 2007 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Patti Graham Bar Mitts, Inc. 3305 Ormsby Lane Carson City, NV 89704-9128 RE: The tariff classification of a bicycle accessory from China Dear Ms. Graham, In your letter dated November 15, 2007, you requested a tariff classification ruling. The item concerned is a textile-covered, neoprene sports mitt, called a Bar Mitt, which slides over the outer portion of a bicycle’s handlebar and is used to keep a rider’s hands warm. The Bar Mitt is a hood-shaped item with a small, spout-like projection on one end. It is fitted with a snap button and zipper to allow access to the inside of the Mitt. It measures approximately 11 inches in height, 6 inches in width (9 inches at the end including the spout) and ¼ inch thick. Although you describe the mitt as being made of neoprene rubber, it is covered on both sides and lined with textile fabric.  This type of construction is considered to be of textile for tariff classification purposes. The applicable classification subheading for the Bar Mitt will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … [bicycles] … : Other: Other: Other”. The rate of duty will be 10%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division