The tariff classification of a bicycle work stand from China

NY R02558 September 23, 2005 CLA-2-73:RR:NC:N1:113: R02558 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Brian J. Foster Quality Auctions, LLC 3227 Knoll Court Highland, MI 48356 RE: The tariff classification of a bicycle work stand from China Dear Mr. Foster: In your letter dated September 12, 2005, you requested a tariff classification ruling. The merchandise is a steel stand designed to hold a bicycle during repair work. It has two legs resting on the ground that resemble the legs of an ironing board. Projecting upward is an arm that clamps securely onto the frame to hold the bicycle up. There is a small tray attached to the stand on which to place tools. The applicable subheading for the bicycle work stand will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division