The tariff classification of a motorcycle accessory from Canada

N249912 February 20, 2014 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8714.10.0050 Charles Ferguson McFeeters, Jr., Vice-President Axxess International, Inc. 2 North Main Street, 4th Floor Saint Albans, VT 05478-1793 RE: The tariff classification of a motorcycle accessory from Canada Dear Mr. Davis, In your letter dated January 30, 2014, you requested a tariff classification ruling on behalf of Custom World International of Eustache, Quebec, Canada. The item under consideration has been identified as a Chrome Backrest Mounting Kit (Part # 04-260). You state in your request that Chrome Backrest Mounting Kit mounts onto a motorcycle on each side of the rear fender in order to install a passenger backrest. The Kit includes two (2) steel mounting plates. The Chrome Backrest Mounting Kit is an accessory to the motorcycle. The applicable classification subheading for the Chrome Backrest Mounting Kit (Part # 04-260) will be in subheading 8714.10.0050, HTSUS, which provides for “Parts and accessories of vehicles of heading 8711 to 8713: Of motorcycles (including mopeds): Other.” The general rate of duty will be Free. 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://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, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division