The tariff classification of a bicycle Tandem Adapter from Taiwan

NY K82480 January 20, 2004 CLA-2-87:RR:NC:MM:101 K82480 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Ms. Michele Whisenant Ghedi International, Inc. 8002 Burleson Rd., Austin, Texas 78744 RE: The tariff classification of a bicycle Tandem Adapter from Taiwan Dear Ms. Wisenant: In your letter dated January 9, 2004 you requested a tariff classification ruling. You submitted pictures of a bicycle “Tandem Adapter”. You state that this item will be imported as parts of a complete assembly shipped in one box, along with a poster showing how to attach the unit to a regular bicycle and an installation manual. You state that the tandem adapter turns most bicycles into a rigid frame tandem bicycle. It attaches to the rear drop-outs and the seat post of the original bicycle. It does not come with a wheel, but uses the rear wheel of the original bicycle. The main frame comes with the following attached components: Gear Cluster Eccentric Bottom Bracket Holder Eccentric Bottom Bracket Holder Set Bolts Bottom Bracket Crank Arms with 44-tooth Chain Rings - 1 inner and 1 outer; and 1mm Chain Ring Spacers between inside chain ring and crank arm V-Brakes Jump Guard Timing Chain - tightened Derailleur Hanger Rear Drop Out Spacer. Additional frame parts and components to be put in the box with the above main frame: Top Tube Brace Telescoping Top Tube Bottom Telescoping Tube Stoker Stem Assembly a. Stoker Stem Telescoping Tube b. Captain’s Seat Post Clamp c. Stoker Stem Mount Assembly d. Stoker Stem 5. Handle Bar with Grips and End Caps 6. Seat Post with Seat. Additional components to be included in the main box: Two Derailleur Cables Derailleur Cable Housing for Rear Derailleur (approximately 30mm long) with Ferules 2’ length of Derailleur Cable Housing Rear Derailleur Two Brake Cables 2’ length of Brake Cable Housing Seat Post Clamp 6” of hook-and-loop fastener with adhesive back 6” of hook-and-loop fastener with no adhesive on back Rear chain Pedals Seat Post Reflector Two Brake Cable Splitters Two Derailleur Cable Splitters Four Pivot Through Bolts Eight Pivot Through Bolt Washers - 2 on each Pivot Through Bolt Four Pivot Through Bolt Nylon Insert Nuts - 1 on each Pivot Through Bolt Five Derailleur and Brake Cable Housing Ferules V-Brake Cable Guide. You state that you believe that the Tandem Adapter should fall under HTS 8714.91.3000/3.9% which provides for Frames and forks, and parts thereof, Frames, other; or HTS 8714.91.9000/Free which provides for Frames and forks, and parts thereof, other. We disagree with your proposed classification suggestions for the following reasons: HTS 8714.91.3000 does not apply because the Tandem Adapter is too advanced to be considered just parts of a frame - there are derailleurs, pedals, a seat, etc.; and HTS 8714.91.9000 does not apply because that number would apply to Forks and parts thereof. The applicable subheading for the Tandem Adapter will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division