HQ 0088590 - Protest No. 2704-90-003591; bicycle brake lever; Subheading 8714.94.50; Subheading 8714.99.90; Subheading 9902.87.14. - United States International Trade Commision Rulings

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HQ 088590

May 9, 1991

CLA-2 CO:R:C:M 088590 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8714.94.50; 9902.87.14

District Director
U.S. Customs Service
Port of Los Angeles
300 South Ferry Street
Terminal Island
Room 2017
San Pedro, CA 90731

RE: Protest No. 2704-90-003591; bicycle brake lever; Subheading 8714.94.50; Subheading 8714.99.90; Subheading 9902.87.14.

Dear District Director:

Protest for further review number 2704-90-003591 dated 8/22/90, was filed against the classification of bicycle brake levers within subheading 8714.99.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The articles under protest are bicycle brake levers. It is stated that the subject brake levers are an integral part of a caliper brake.

ISSUE:

Whether the subject brake levers are properly classifiable within subheading 8714.94.50, HTSUSA, which provides for parts of caliper bicycle brakes; or classifiable within subheading 8714.99.90, HTSUSA, which provides for other parts and accessories of vehicles of headings 8711 to 8713.

Whether the subject brake levers are also classifiable within subheading 9902.87.14, HTSUSA, which provides for "[c]aliper . . . bicycle brakes . . . and parts of all the foregoing (provided for in . . . or heading 7312 or 8714).

LAW AND ANALYSIS:

Subheading 8714.94, HTSUSA, provides for brakes and parts thereof. More specifically, caliper bicycle brakes are provided for within subheading 8714.94.20, HTSUSA. Parts of caliper brakes are provided for within subheading 8714.94.50, HTSUSA. The subject brake levers satisfy the terms of this subheading. They are an integral part of a caliper brake. Accordingly, the subject brake levers are properly classifiable within subheading 8714.94.50, HTSUSA.

Subheading 8714.99.90, HTSUSA, provides for other parts and accessories of the vehicles of headings 8711 to 8713. Since the subject brake levers are properly classifiable within subheading 8714.94.50, HTSUSA, resort to classification as an "other" part within subheading 8714.99.90, HTSUSA, would not be appropriate.

Duties on certain parts of bicycles are temporarily suspended pursuant to Chapter 99, HTSUSA. Subheading 9902.87.14, HTSUSA, provides for caliper bicycle brakes and parts thereof (provided for in heading 8714). The subject brake levers satisfy the terms of this subheading. As stated previously, they are a part of a caliper brake. Therefore, the subject brake levers are also provided for within subheading 9902.87.14, HTSUSA.

HOLDING:

The subject brake levers are properly classifiable within 8714.94.50, HTSUSA, which provides for parts of caliper brakes. These parts are also temporarily provided for within subheading 9902.87.14, HTSUSA, free of duty, if entered on or before 12/31/92. You are instructed to allow the protest. A copy of this letter should be attached to the Customs Form 19 Notice of Action and forwarded to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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