The tariff classification of a learning bicycle and drive system from China

N046080 December 11, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8712.00.1510; 8714.99.8000 Ronald Neal, Trade Advisor Deringer Consulting 3665 Dove Road Port Huron, MI 48060 RE: The tariff classification of a learning bicycle and drive system from China Dear Mr. Neal, In your letter dated December 3, 2008, you requested a tariff classification ruling on behalf of your client Inter-Axion of Montreal, Canada. The item under consideration has been identified as the “Hobby-Bike,” a learning bicycle for children with a removable drive system (cranks, pedals, chain, etc.), which allows for two modes of operation: learning and riding. The bicycle’s primary purpose in the learning mode (without drive system) is to teach young children the basic skills (balancing, braking and control) needed to ride a bicycle without the use of training wheels. Once these skills are mastered, the drive system is fastened and the bicycle is ready for use in the riding mode. You state in your ruling request that the bicycle is constructed of a lightweight steel frame, it measures 36 inches by 19 inches by 7 inches. The bicycle is equipped with metal wheel rims and 12 inch (30.5cm) inflated rubber tires. The applicable subheading for the Hobby-Bike (whether imported with or without the drive system) will be 8712.00.1510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bicycles and other cycles (including delivery tricycles), not motorized: Bicycles having both wheels not exceeding 63.5 cm in diameter: Having both wheels not exceeding 50cm in diameter.” The rate of duty will be 11%. In addition you request a classification of the drive system if imported separately. From the information provided it appears as if the drive system is comprised of a tubular mount to allow fixation on the Hobby-Bike, a chain-guard, drive chain, crank-gear and pedals. The applicable subheading for the drive system for the Hobby-Bike will be 8714.99.8000 HTSUS, which provides for “Parts…of vehicles of 8711 to 8713: Other: Other: Other.” The rate of duty will be 10% Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division