A83493 A8 Ruling Active

The tariff classification of a bicycle attachment from Taiwan

Issued May 28, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8714.99.8000

Headings: 8714

Product description

The item concerned is "The Follower"; it consists of two attachable, steel bars, 2 pedals, a chain-driven 20" wheel, a bicycle seat and a tall flag attached to the axle of the wheel.

CBP rationale

The applicable subheading for "The Follower" will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of [bicycles]: Other: Other: Other.

Full text

NY A83493 May 28, 1996 CLA-2-87:RR:NC:MA:101 A83493 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Mr. Joel N. Meyer LYNX INTERNATIONAL, INC. 1942 Shawnee Road Eagan, MN 55122 RE: The tariff classification of a bicycle attachment from Taiwan Dear Mr. Meyer: In your letter dated May 6, 1996 you requested a tariff classification ruling. The item concerned is "The Follower"; it consists of two attachable, steel bars, 2 pedals, a chain-driven 20" wheel, a bicycle seat and a tall flag attached to the axle of the wheel. You state that the function of this item is to attach to the rear of a regular bicyle allowing a child to accompany the regular bicycle rider. The applicable subheading for "The Follower" will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of [bicycles]: Other: Other: Other. The rate of duty will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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