N282982 N2 Ruling Active

The tariff classification of a bicycle from China or Taiwan

Issued February 23, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8712.00.1510

Headings: 8712

Product description

The bicycle, which will be built with an aluminum or steel frame, is similar to most standard bicycles except that it is constructed with a wider rear yoke/fork in order to accommodate a wheel that contains two tires. The rear wheel of the Dually Bike consists of three standard 12" bike rims that are welded together, but with only the center rim having a hub and spokes. The tires are installed like any other inflatable tire and are mounted to only the two outer rims. Similarly, the wheel axle is mounted to the fork like any other bicycle. The two rear tires provide better stability and traction on both wet and uneven surfaces for both beginner or experienced riders. It also allows new riders to gain confidence more quickly as they learn to balance themselves while riding.

CBP rationale

The applicable subheading for the children’s 12-inch Dually Bike will be 8712.00.1510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bicycles … , not motorized: Bicycles having both wheels not exceeding 63.

Full text

N282982 February 23, 2017 CLA-2-87:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 8712.00.1510 Mr. Eric Lenz Dually Bikes, LLC  4916 Seton Pl  Greendale, WI 53129 RE: The tariff classification of a bicycle from China or Taiwan  Dear Mr. Lenz: In your letter submitted January 30, 2017, you requested a tariff classification. Photographs and description of the children’s Dually Bike, in 12-inch size, were submitted with your inquiry. The bicycle, which will be built with an aluminum or steel frame, is similar to most standard bicycles except that it is constructed with a wider rear yoke/fork in order to accommodate a wheel that contains two tires. The rear wheel of the Dually Bike consists of three standard 12" bike rims that are welded together, but with only the center rim having a hub and spokes. The tires are installed like any other inflatable tire and are mounted to only the two outer rims. Similarly, the wheel axle is mounted to the fork like any other bicycle. The two rear tires provide better stability and traction on both wet and uneven surfaces for both beginner or experienced riders. It also allows new riders to gain confidence more quickly as they learn to balance themselves while riding. The applicable subheading for the children’s 12-inch Dually Bike will be 8712.00.1510, Harmonized Tariff Schedule of the United States (HTSUS), 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%. 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 James Forkan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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