Request for Further Review of Protest 3701-92-100014, dated February 10, 1992, Concerning Bulb-type Horns

HQ 951733 September 14, 1992 CLA-2 CO:R:C:F: 951733 ALS CATEGORY: Classification TARIFF NO.: 8714.99.9000 District Director of Customs 6269 Ace Industrial Dr. P.O. Box 37260 Milwaukee, Wisconsin 53237-0260 RE: Request for Further Review of Protest 3701-92-100014, dated February 10, 1992, Concerning Bulb-type Horns Dear Mr. Rudin: This ruling is on a protest that was filed against your decision of January 10, 1992, in the liquidation of an entry covering bulb-type horns used on bicycle and tricycle handlebars. We understand that the protest has been resolved at the district level as to other products which were also covered by the protest. FACTS: The articles under consideration are 4 styles of bulb-type horns. Each style of horn has a tube, which is straight or curved and made of metal or metallic-looking plastic or colored plastic, with a squeezable bulb at its end. The styles are designated item 00200-Jewel Horn, item 00202-Goose Horn, item 00207-Blaster Horn and item 209-Bugle Horn. (Name pursuant to importer's catalogue). When the bulb is squeezed it forces air through the tube causing a sound to be emitted to warn pedestrians and vehicular traffic of the approach of the bicycle or tricycle. Each horn has a bracket which permits it to be securely attached to bicycle or tricycle handlebars. ISSUE: Are the bulb-type horns accessories for wheeled toys designed to be ridden by children or accessories for bicycles and other cycles? - 2 - LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. The importer believes that the bulb horns should be classified as accessories for children's wheeled goods and classified in subheading 9501.00.4000, HTSUSA, based on New York Ruling Letter (NYRL) 845457, dated October 10, 1989. All the horns, except item 209, were liquidated in subheading 8714.99.9000, HTSUSA, as parts of bicycles. Item 209 was liquidated, as entered, in subheading 7326.90.10, HTSUSA, as other articles of iron or steel. In considering the proper classification of these horns, we note that they are functional as horns, they are presented in the importer's sales catalogue along with other items as options for bicycles under the title BIKEXTRAS-YOUTH ACCESSORIES (emphasis added), they are sold at the retail level as bicycle horns and they have clamps which make them suitable for attaching to bicycle handlebars. While these horns might also be used on tricycles, we believe that they are principally designed for and used on bicycles. We note, based on our observation, that the universe of bicycles and sales outlets for same exceeds the universe of tricycles and sales outlets for them. This appears to be the reason the horns are, as noted above, principally marketed and sold for bicycles. We believe that these horns are clearly distinguishable from the horns classified in New York Ruling Letter 845457, dated October 10, 1989. That ruling covered horns with overly large clamps of the type that would be used on "Hot Wheels"~ or other wheeled goods for children and hence would be classified as accessories for such goods. Based on the foregoing, we believe that all bulb horns, which are designed for use on bicycles and tricycles, should be classified as parts and accessories of bicycles. - 3 - HOLDING: Bulb horns for bicycles and tricycles are classifiable in subheading 8714.99.9000, HTSUSA, and are subject to a general rate of duty of 10 percent ad valorem. Since the classification indicated above as to 3 of the bulb horns is the same as the classification under which they were liquidated and since the rate of duty under the classification indicated above for the remaining horn (item 209) is more than the liquidated rate, you are instructed to deny the protest in full. A copy of this ruling should be attached to Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director Commercial Rulings Division