The tariff classification of a bicycle flag from the Philippines

N050957 February 13, 2009 CLA-2-63:OT:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Werner Lotz Burley Design LLC 4020 Stewart Road Eugene, OR 97402 RE: The tariff classification of a bicycle flag from the Philippines Dear Mr. Lotz: In your letter dated February 4, 2009, you requested a tariff classification ruling. The item in question is identified as a Burley Flag Kit (Item Number 960009). You state that it is a replacement part for your bicycle trailers. It consists of an orange nylon flag that is coated on both sides with clear thermoplastic urethane (TPU), mounted on a two piece fiberglass pole. You indicate that the flags are standard equipment on all of the bicycle trailers that you import and will be sold as replacement parts for customers who lose or damage theirs or who desire an extra. The applicable subheading for the bicycle flag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggested that this item be classified under subheading 8716.40.0000, HTSUS, which provides, in pertinent part, for other vehicles, not mechanically propelled and parts thereof. However, this item is not a part, but an accessory. There is no accessory provision in heading 8716. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division