M86567 M8 Ruling Active

The tariff classification of a bicycle kit from Taiwan

Issued October 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8714.99.8000

Headings: 8714

Product description

” This kit converts a regular bicycle into a long wheelbase, load-carrying bicycle. Your literature indicates that installation should only be carried out by a professional bicycle mechanic. It does not come with a wheel, but uses the rear wheel of the original bicycle. The kit contains the following components: An alloy steel base frame Two “Freeloaders” (these are open-ended slings that hold things such as grocery bags, backpacks, etc.) Two “V-racks” (vertical loading racks). These are aluminum racks that support the FreeLoaders. One “SnapDeck” (a wooden passenger seat/load platform) Brake and derailleur cables A chain An aluminum kickstand Nuts and bolts for installation

CBP rationale

The applicable subheading for the bicycle kit will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, other, other.

Full text

NY M86567 October 5, 2006 CLA-2-87:RR:NC:N1:121 M86567 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Mr. Kipchoge Spencer Xtracycle Inc. 29085 Highway 49 North San Juan, CA 96960 RE: The tariff classification of a bicycle kit from Taiwan Dear Mr. Spencer: In your letter dated September 14, 2006, you requested a tariff classification ruling. The sample you submitted, which will be returned to you, is described as a “Free Radical Sport Utility Bicycle Kit” and also as a “Hitchless Trailer.” This kit converts a regular bicycle into a long wheelbase, load-carrying bicycle. Your literature indicates that installation should only be carried out by a professional bicycle mechanic. It does not come with a wheel, but uses the rear wheel of the original bicycle. The kit contains the following components: An alloy steel base frame Two “Freeloaders” (these are open-ended slings that hold things such as grocery bags, backpacks, etc.) Two “V-racks” (vertical loading racks). These are aluminum racks that support the FreeLoaders. One “SnapDeck” (a wooden passenger seat/load platform) Brake and derailleur cables A chain An aluminum kickstand Nuts and bolts for installation The applicable subheading for the bicycle kit will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, other, other. The rate of duty will be 10 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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