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HQ 089872


January 27, 1992

CLA-2 CO:R:C:M 089872 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8714.99.90; 8714.94.15; 9902.87.14.

Ms. Tonya R. Markum
Unit International Inc.
900 University Blvd N.
Suite 500
Jacksonville, FL 32211

RE: Bicycle assemblies and components; frame set with front fork; crank bearing; axle set; quick release bolt; front wheel assembly; rear wheel assembly with multi-freewheel sprocket; hub; spokes; tire; inner tube; seat post; saddle; handlebar with grips; brake levers with cables; cantilever brakes; click shifter assembly with cables; handlebar stem; Subheading 8714.91; Subheading 8714.96; Subheading 8714.95.00; HQ 088228.

Dear Ms. Markum:

Your letter of March 25, 1991, requesting the tariff classification of various bicycle assemblies and components, has been forwarded to this office for reply.

FACTS:

The merchandise at issue consists of various assemblies of bicycle components and individual components.

Item 1 consists of a frame set with front fork, crank bearing and axle set, and quick release bolt. These components are assembled and packed together.

Item 2 consists of a front wheel assembly, rear wheel assembly with a multi-freewheel sprocket, and quick release bolt. The rear and front wheel assemblies are separate and each include a hub, spokes, tire and inner tube. The rear wheel assembly also includes the multi-freewheel sprocket. The quick release bolt is not attached to either assembly.

Item 3 consists of a seat post and saddle which are assembled and packed together.

Item 4 consists of a handlebar with grips, brake levers with cables, cantilever brakes, click shifter assembly with cables, and a handlebar stem. These articles are assembled together except for the cantilever brakes.

ISSUE:

Whether the subject bicycle assemblies and components are properly classifiable within subheading 8714.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[p]arts and accessories of vehicles of headings 8711 to 8713: [o]ther: [o]ther: [o]ther.", by the application of General Rule of Interpretation (GRI) 1; or classifiable as a GRI 3 composite good.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is governed by the GRIs. GRI 1 states in part "for legal purposes, classifi- cation shall be determined according to the terms of the headings and any relative section or chapter notes . . . and according to the following [i.e., the other GRIs] . . ."

Heading 8714, HTSUS, provides for parts and accessories of the vehicles of heading 8712, HTSUS (i.e., bicycles). The subject assemblies satisfy the terms of this heading. They are components used solely or principally with the bicycles of heading 8712, HTSUS. Accordingly, the subject assemblies are classifiable within heading 8714, HTSUS.

Subheading 8714.91, HTSUS, provides for frames and forks and parts thereof. Item 1 consists of a frame and fork which satisfy this description. However, this item also consists of a crank bearing described within subheading 8714.96, HTSUS, and a axle set and quick release bolt described within subheading 8714.99, HTSUS. Accordingly, this item as a whole does not satisfy the terms of subheading 8714.91, HTSUS. It is not merely a frame and fork assembly. For the same reason this item also cannot be classified within subheading 8714.96, HTSUS, as a crank gear.

Subheading 8714.99, HTSUS, provides for "other" parts and accessories of bicycles. Item 1 satisfies this description. It is an assembly of bicycle parts which as a whole is not specifically provided for within any other subheading of heading 8714, HTSUS. Therefore, item 1 is classifiable within subheading

8714.99, HTSUS. More specifically, item 1 is described within subheading 8714.99.90, HTSUS, which provides for "other" parts and accessories of bicycles.

Item 2 consists of a front wheel assembly which includes a wheel rim, spokes, hub, tire and inner tube. This assembly also satisfies the terms of subheading 8714.99, HTSUS. It is an assembly of bicycle parts which is itself not specifically described within any other subheading of heading 8714, HTSUS. More specifically, this assembly is described within subheading 8714.99.90, HTSUS, which provides for "other" parts and accessories of bicycles.

Item 2 also includes a rear wheel assembly. This assembly consists of all of the components of the front wheel assembly as well as a multi-freewheel sprocket. It also satisfies the description of subheading 8714.99, HTSUS, and is provided for within subheading 8714.99.90, HTSUS.

Item 2 additionally includes a quick release bolt which is not attached to either of the other assemblies. It is also provided for within subheading 8714.99.90, HTSUS.

Item 3 consists of a seat post and saddle assembly. Subheading 8714.95.00, HTSUS, provides for saddles. The subject saddles satisfy this description. However, this assembly consists of a seat post which is not described within this subheading. The subject assembly is not merely a saddle. It is an assembly of bicycle parts which is itself not described within any subheading of heading 8714, HTSUS. Accordingly, it is also classifiable within subheading 8714.99.90, HTSUS.

Item 4 consists of a handlebar with grips, brake levers with cables, click shifter assembly with cables and a handlebar stem all assembled together. Subheading 8714.94, HTSUS, provides for brakes and parts thereof. The subject brake levers satisfy this description. However, the assembly itself consists of components which do not satisfy the terms of this subheading. Accordingly, the subject assembly cannot be classifiable within subheading 8714.94, HTSUS. Instead, it is described within subheading 8714.99.90, HTSUS, and classifiable therein.

Item 4 also consists of cantilever brakes which are not attached to the assembly. Subheading 8714.94.15, HTSUS, provides for cantilever bicycle brakes. The subject cantilever brakes satisfy this description. Accordingly, they are classifiable within subheading 8714.94.15, HTSUS.

Footnote 1/ to subheading 8714.94.15, HTSUS, states "[d]uty on certain parts of bicycles temporarily suspended. See subheading 9902.87.14." This subheading provides for duty-free
treatment of the cantilever brakes provided for within heading 8714, HTSUS. The subject cantilever brakes satisfy this description. Therefore, they are also classifiable within subheading 9902.87.14, HTSUS.

GRI 3 governs the classification of composite goods. Classification of the subject items as composite gooods has been suggested. However, since the subject items are all classifiable according to the terms of heading 8714 HTSUS, resort to GRI 3 is not required in this case.

HOLDING:

Items 1, 2, and 3 are classifiable within subheading 8714.99.90, HTSUS, which provides for "other" parts and accessories of bicycles, dutiable at the General Column 1 rate of 10 percent ad valorem.

The assembled components of item 4 are also classifiable within subheading 8714.99.90, HTSUS. The separate cantilever brakes are classifiable within subheading 8714.94.15, HTSUS, which provides for cantilever bicycle brakes. These brakes are also classifiable within subheading 9902.87.14, HTSUS, which provides for a temporary duty suspension on cantilever bicycle brakes.

EFFECT ON OTHER RULINGS:

HQ 088228 (5/08/91) held that a bicycle frame and fork complete with a headset and bottom bracket were classifiable within subheading 8714.91.30, HTSUS, based on a GRI 3 composite good analysis. That holding is contrary to the result reached in this ruling. Accordingly, HQ 088228 will be modified pursuant to 19 CFR 177.9.

Sincerely,

John Durant, Director
Commercial Rulings Division

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