The tariff classification of minibike frame from Canada

N354391 October 7, 2025 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8714.10.0050; 9903.81.91; 9903.01.26 Sam Mantini Mantini Motors Inc 55 Whitbread Ave Bolton L7E1R1 Canada RE: The tariff classification of minibike frame from Canada Dear Mr. Mantini: In your letter dated September 29, 2025, you requested a tariff classification ruling. The item under consideration has been identified as a welded minibike frame kit marketed as the “MBK-1 Minibike Frame Kit.” You state that it consists primarily of tubular carbon steel (approximately 90% of total weight) with a few precision-machined aluminum components, including the triple clamps for the handlebars and front forks, as well as the jackshaft bearing housings, and a small amount of non-metallic seat support material (2 %). The frame includes integrated engine mounts, swingarm, axle plates, and seat mounting tabs. It is designed and manufactured exclusively to serve as the chassis for a minibike and cannot be used as a general structural frame or in any other application. The item is sold unfinished but fully welded, ready for painting and assembly with a compatible engine, wheels, and other motorcycle components. It is marketed and invoiced to U.S. customers as a motorcycle/minibike part, not as a general fabricated steel structure. In your request you suggest classification in 8714.10.0050, Harmonized Tariff Schedule of the United States (HTSUS). We concur. The applicable subheading for the MBK-1 minibike frame will be 8714.10.0050, HTSUS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds: Other”. The general rate of duty will be Free. On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter 99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.81.91, in addition to subheading 8714.10.0050, HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties. Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. For products covered by heading 9903.81.91 this additional duty applies to the non-steel content of the merchandise. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to subheading 8714.10.0050, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 8714.10.0050, HTSUS. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada are not subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.26, in addition to subheading 8714.10.0050, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 matthew.sullivan@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division