The tariff classification of recumbent bicycles from Taiwan

NY C87928 June 3, 1998 CLA-2-87:RR:NC:1:101 C87928 CATEGORY: Classification TARIFF NO.: 8712.00.1510 Ms. Shana Grossman GALLAGHER TRANSPORT INTERNATIONAL, INC. 2515 E. Evergreen Blvd. Vancouver, WA 98661-4322 RE: The tariff classification of recumbent bicycles from Taiwan Dear Ms. Grossman: In your letter dated April 1, 1998, you requested a tariff classification ruling on behalf of bikeE Corporation of Corvallis, Oregon. The items concerned (example shown below) are bicycles designed to be ridden while sitting on an upright-backed seat as opposed to sitting on a conventional bicycle seat. The frame of the recumbent bicycle is lowered from conventional standards to accommodate this design feature. The frame of these bicycles is made of anodized aluminum and they come with either 21 or 7 speeds. The bicycles are between 69-73" in length, weigh between 27-29 lbs. and have a seat height of 26". The applicable subheading for the bikeE recumbent bicycles (Models CT and Air Tech) will be 8712.00.1510, Harmonized Tariff Schedule of the United States (HTS), which provides for Bicycles . . . , not motorized: Bicycles having both wheels not exceeding 63.5 cm in diameter: Having both wheels not exceeding 50 cm in diameter. The rate of duty will be 11% 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, Robert B. Swierupski Director, National Commodity Specialist Division