The tariff classification of bicycle hitch racks from China

N360455 April 29, 2026 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Matt Bolton Khyber Racks 38922 Queens Way, #34 Squamish V8B0B1 Canada RE: The tariff classification of bicycle hitch racks from China Dear Mr. Bolton: In your letter dated April 06, 2026, you requested a tariff classification ruling. In lieu of samples, descriptive literature and pictures were provided with your request. The items under consideration are the Khyber V1 Multi Pivot and V2 Fixed Pivot Racks. The subject merchandise are hitch-mounted racks designed to transport bicycles on the rear of a motor vehicle. The products attach directly to a standard 2-inch trailer hitch receiver installed on passenger vehicles and provide support and transport of bicycles during vehicle operation. The products are constructed of 6061-T6 aluminum and 304 stainless steel with a small amount of plastic and rubber. The aluminum structural components form the main frame, and the stainless-steel components are incorporated into the vertical mast, lower wheel support bar, and wheel baskets. The products are designed for specific use with motor vehicles and provide no independent function outside of the vehicle’s attachment. The subject merchandise has multiple variations that allow for additional configurations yet perform the same function of support and transport of bicycles. You suggested classifying the subject merchandise in subheading 8714.99, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of motorcycles, bicycles, and carriages for disabled persons. We disagree. The racks are neither parts nor accessories of bicycles. They are installed onto a vehicle to enable it to transport bicycles. As a result, classification of the bicycle hitch racks in subheading 8714.99, HTSUS, is precluded. The applicable subheading for the Khyber V1 Multi Pivot and V2 Fixed Pivot Racks will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The rate of duty will be 2.5 percent ad valorem. 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 Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division