The tariff classification of motorcycles from India

N359598 March 18, 2026 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8711.30.0060; 8711.40.3000 Kevin Mahoney Cycle Importers 15920 Weatherly Rd. Wellington, FL 33414 RE: The tariff classification of motorcycles from India Dear Mr. Mahoney: In your letter dated March 9, 2026, you requested a tariff classification ruling. The two items under consideration have been identified spark-ignition internal combustion motorcycles. The first item has been identified as the BSA “Bantam”, a fully assembled 350cc motorcycle. You state that the motorcycles are made of steel, aluminum, plastic and rubber. The second item has been identified as the BSA “Goldstar”, a fully assembled 652cc motorcycle. You state that the motorcycles are made of steel, aluminum, plastic and rubber. The applicable subheading for the Bantam motorcycle will be 8711.30.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: Exceeding 290 cc but not exceeding 490 cc.” The general rate of duty will be Free. The applicable subheading for the Goldstar motorcycles will be 8711.40.3000, HTSUS, which provides for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: Exceeding 500 cc but not exceeding 700 cc.” The general rate of duty will be Free. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division