HQ 0084214 - Polyurethane bicycle tire - United States International Trade Commision Rulings

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HQ 084214

July 12, 1989

CLA-2 CO:R:C:G 084214 VEA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8714.99.90

Mrs. Theo Dahl
Norman G. Jensen, Inc.,
P.O. Box 146
Sweetgrass, Montana 59484

RE: Polyurethane bicycle tire

Dear Mrs. Dahl:

Your letter of March 8, 1989, requests a ruling on behalf of PolyAir Tires Inc., on the classification of a polyurethane tire imported from Calgary, Canada, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The importer's submission describes the merchandise as a multi-cellar polyurethane bicycle tire. The tires are solid, have no tubes, and are non-pneumatic. They are manufactured in Calgary, Canada and are available in three different sizes: 27" x 1 and 1/4", 26" x 1.5", and 28" x 1.5".

The importer describes the PolyAir tire as a flat-proof maintenance free tire which is composed of microscopic air cells trapped in a maxtrix of polyurethane. In wet weather, these tires allow for responsive braking on wet surfaces.

ISSUE:

Whether the polyurethane bicycle tire is classified as an article of plastic in heading 3926, or in heading 8714 as a part and accessory of a vehicle of headings 8711 to 8713.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) govern classification under the HTSUSA.

GRI 1 provides that classification shall be determined according to the terms of the heading and any relative section or chapter notes.

The relevant headings at issue in this case include:

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914.

8714 Parts and accessories of vehicles of headings 8711 to 8713:

Based on the language of the headings, the bicycle tires at issue are described in headings 3926 and 8714. However, classification in heading 3926 is precluded by Chapter 39 note 2(p). That note states that this chapter does not cover parts of aircraft or vehicles of section XVII. Bicycles are classified in heading 8712, which is included in section XVII.

Heading 8714 is the appropriate heading for classifying these tires. It provides for parts and accessories of vehicles of headings 8711 to 8713. Bicycles are classified in heading 8712. The tire is a necessary component of the wheel assembly, without which the bicycle remains incomplete, and thus is an essential part of the bicycle.

Section note 3 to Section XVII states, for purposes in this case, that the parts and accessories classifiable in heading 8714 must be suitable for use solely or principally with the vehicles in heading 8712, subject to the the exclusions in section note 2 to Section XVII. Bicycle tires of plastics are not excluded by note 2 to Section XVII and are designed to be used exclusively with bicycles, which are classified in heading 8712.

Parts and accessories classified in heading 8714 are dutiable at 9% under the U.S.-Canada Free-Trade Agreement (FTA) if they originate in Canada. Under General Note 3(c)(vii), a good originates in Canada if it is wholly obtained or produced in the territory of Canada, or if it has been transformed in the territory of Canada. Under the facts presented in this case, we cannot determine whether the tire meets the conditions of Note 3(c)(vii). A copy of that provision is attached.

HOLDING:

The polyurethane bicycle tire is classified in subheading 8714.99.90 as a part of a vehicle of heading 8712, and is dutiable at 10 percent ad valorem. It may be dutiable at the reduced rate of 9% ad valorem if it satisfies the conditions of General Note 3(c)(vii) as an originating good under the FTA.

Sincerely,

John Durant, Director

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