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HQ 954410




March 21, 1994

CLA-2 CO:R:C:M 954410 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8307.10.60; 8714.94.60; 8714.99.50

Mr. Allen Byrum
Trident Associates, Inc.
401 Limber Lost Trail
Dayton, Ohio 45429

RE: Bicycle cables and housings; HQ 953111; HQ 954104; heading 7312; HSC Document 37.700 Annex G/14; HSC Document 38.270 Annex H/10; EN 83.07; EN 87.14

Dear Mr. Byrum:

This is in response to your letter of April 28, 1993, to Customs in New York, requesting the classification of bicycle cables and housings under the Harmonized Tariff Schedule of the United States (HTSUS). This letter, and your subsequent letter of May 17, 1993, have been referred to this office for a response.

FACTS:

The articles in question are cables and housings used in bicycle brake and derailleur systems. The cables are made of galvanized carbon or stainless steel. The housings have three parts: (1) inside sleeve (plastic), which may be teflon-coated; (2) round wire; and (3) PVC plastic sheet that wraps around the round wiring. The cables are imported cut to length with fittings. The housings are imported in two forms, both cut to length (when packaged together with the cables) and in bulk rolls of 25 meters (when imported separately).

ISSUE:

Whether the bicycle cables and housings are classifiable as parts and accessories for bicycles under heading 8714, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS - 2 -
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 . . . ."

The headings at issue are as follows:

7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated

8307 Flexible tubing of base metal, with or without fittings

8712 Bicycles and other cycles (including delivery tricycles), not motorized

8714 Parts and accessories of vehicles of headings 8711 to 8713

In HQ 953111, dated January 4, 1993, Customs held that certain automotive control cables--stranded cable cut to length and fitted with fittings--were classifiable under heading 8708, HTSUS, as other parts and accessories of motor vehicles. HQ 953111 cited and relied on a recent decision on control cables issued by the Harmonized System Committee at its 10th Session. This decision, Document 37.700 Annex G/14, held that certain control cables, by virtue of their specific length and thickness and special fittings which allowed them to be used solely in vehicles, had assumed the character of articles of heading 8708, HTSUS. In HQ 954104, dated March 10, 1994, Custom held that, under the principles of HQ 953111, that the engine throttle cables in question were classifiable under heading 8409, HTSUS, as parts suitable for use solely or principally with spark-ignition engines.

Heading 8714, HTSUS, provides for parts and accessories of vehicles of headings 8711 to 8713, HTSUS. Heading 8712, HTSUS, provides for bicycles and other cycles, not motorized. The subject bicycle cables and housings that have been cut to length, are used in bicycle brake and derailleur systems.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While - 3 -
not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings.

EN 87.14, pg. 1437, states that heading 8714, HTSUS, "covers parts and accessories of a kind used with motorcycles (including mopeds), cycles fitted with an auxiliary motor, side-cars, non- motorized cycles, or invalid carriages, provided the parts and accessories fulfill both the following conditions:"

(i) They must be identifiable as being suitable for use solely or principally with the above mentioned vehicles;
(ii) They must not be excluded by the provisions of the Notes to Section XVII.

Under Article 7 of the Harmonized System Convention, the Harmonized System Committee (HSC) was established to prepare Explanatory Notes, Classification opinions and other advice as guidance for the interpretation of the Harmonized System. At its Twelfth Session, Document 38.270 Annex H/10, the HSC amended the text of Harmonized Commodity Description and Coding System Explanatory Note (EN) 87.14.

EN 87.14, pg. 1438, lists examples of the parts and accessories covered by heading 8714, HTSUS. The following language was added to the text of EN 87.14, pg. 1438:

(25) Clutch cables, brake cables, accelerator cables and similar cables, consisting of a flexible outer casing and a moveable inner cable. They are presented cut to length and equipped with end fittings.

Based on HQ 954104 and EN 87.14, the subject bicycle cables and housings that have been cut to length, by their specific length, thickness, special fittings, etc., have assumed the character of bicycle parts and accessories. Because they are solely or principally used with the vehicles of heading 8712, HTSUS, they are classifiable under heading 8714, HTSUS. The cables and housings used for bicycle brakes are classifiable under subheading 8714.94.60, HTSUS, while those used for bicycle derailleur systems are classifiable under subheading 8714.99.50, HTSUS.

However, the housings that are imported in bulk rolls are not classifiable as bicycle parts or accessories. The housings have three parts: (1) inside sleeve (plastic), which may be teflon- coated; (2) round wire; and (3) PVC plastic sheet that wraps around
the round wiring. The housings are described in EN 83.07, pg. 1124, which states that heading 8307, HTSUS, "covers flexible tubing composed of tightly spiralled wire (e.g., as used as sheathing for 'Bowden' cables or cycle brake cables)." The note further states that "to increase their resistance to pressure, . . . flexible tubing may be reinforced or equipped with one or more braided sleeves of wire or metal strip. These sleeves are sometimes protected by spiralled wire, and may also be covered with plastics, rubber or textile material." See also Section XV, note 5; General EN to section XV, pg. 973 (concerning the classification of base metal articles consisting partly of non-metals). Accordingly, the housings imported in bulk rolls are classifiable under heading 8307, HTSUS, specifically under subheading 8307.10.60, HTSUS, which provides for steel flexible tubing.

HOLDING:

The bicycle brake cables and housings, which have been cut to length, are classifiable under subheading 8714.94.60, HTSUS, which provides for parts of bicycle brakes. The corresponding rate of duty for articles of this subheading is 10% ad valorem.

The bicycle cables and housings for derailleur systems, which have been cut to length, are classifiable under subheading 8714.99.50, HTSUS, which provides for parts of bicycle derailleurs. The corresponding rate of duty for articles of this subheading is 6% ad valorem.

The housings imported in bulk rolls are classifiable under subheading 8307.10.60, HTSUS, which provides for other flexible tubing of iron or steel. The corresponding rate of duty for articles of this subheading is 5.8% ad valorem.

Sincerely,

John Durant, Director

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