United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0954486 - HQ 0954637 > HQ 0954600

Previous Ruling Next Ruling



HQ 954600


September 17, 1993

CLA-2 CO:R:C:M 954600 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8714.91.20; 8714.91.30; 8714.91.90

Mr. Ernest Ferrante
Kuehne & Nagel
10 Exchange Place-19th Floor
Jersey City, New Jersey 07302

RE: Bicycle frames and front forks

Dear Mr. Ferrante:

This is in response to your letter of June 7, 1993, on behalf of Todson, Inc., requesting the classification of bicycle frames and front forks under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise at issue consists of a complete frame and a front fork, and two rear drop-out bolts. The frame and fork are packaged together in one box. No other components (i.e., bottom bracket, headset) are imported with the frame and fork. The models of the frames that are being imported are as follows: "Master Olympic," "Carbitubo," "C-93," "Conic SLX" and "Super Piu."

ISSUE:

Whether the bicycle frame and front fork are classifiable under subheading 8714.91.20, HTSUS, as other parts and accessories of bicycles.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." - 2 -

Heading 8714, HTSUS, provides for parts and accessories of the vehicles of heading 8712, HTSUS (bicycles). The assembly in question is used solely with the bicycles of heading 8712, HTSUS, and therefore, satisfies the terms of heading 8714, HTSUS. The subheadings at issue are as follows:

Other:
8714.91 Frames and forks, and parts thereof: Frames:
8714.91.20 Valued over $600 each
8714.91.30 Other

8714.91.90 Other

While the frames and forks in question are packaged together, there is no subheading which covers a frame and fork assembly. Further, a frame and fork assembly cannot be classified together by any other method (i.e., as a GRI 3(b) composite good, or a GRI 3(b) set, etc.). Thus, it is necessary to classify the frames and forks as if they were imported separately. Bicycle frames valued over $600 each, when imported separately, are classifiable under subheading 8714.91.20, HTSUS. Other frames are classifiable under subheading 8714.91.30, HTSUS. Bicycle forks, when imported separately, are classifiable under subheading 8714.91.90, HTSUS.

HOLDING:

The frames are classifiable either under subheading 8714.91.20, HTSUS, which provides for frames valued over $600 each, or under subheading 8714.91.30, HTSUS, which provides for other frames. The corresponding rate of duty for articles of these subheadings is 4.9% ad valorem.

The front forks are classifiable under subheading 8714.91.90, HTSUS, which provides for other bicycle parts. The corresponding rate of duty for articles of this subheading is 10% ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: