The tariff classification of a motorcycle stand from Belgium

N101030 May 5, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Pierre Vervier Biker Avenue de l’espinette 40 Louvain-la-neuve, Belgium 1348 RE: The tariff classification of a motorcycle stand from Belgium Dear Mr. Vervier: In your letter dated April 12, 2010, you requested a tariff classification ruling. The motorcycle stand is composed of glass fiber reinforced plastics. It is designed to rest on the ground so that when the wheel of the motorcycle is guided into the stand’s fitted groove, the motorcycle will remain firmly standing for storage or maintenance. The stand weighs 3.75 pounds. The applicable subheading for the motorcycle stand will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division