The tariff classification of bicycle axle parts from Taiwan

N288058 July 24, 2017 CLA-2-87:OT:RR:NC:N2:101 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Ms. Konnie Gurung Quality Bicycle Products, Inc. 6400 West 105th Street Bloomington, MN 55438 RE: The tariff classification of bicycle axle parts from Taiwan Dear Ms. Gurung: In your letter dated June 29, 2017 you requested a tariff classification ruling. As per your request, the bicycle frame, front fork, and samples which you provided to this office will be returned to your attention. The items under consideration has been identified as: (1) FK8909 - Maxle Lite Front Thru Axle 15 x 150, 198mm Length (2) FK3950 - Maxle Stealth Front Thru Axle 12 x 100, 125mm Length, Road (3) FK4636 - DVO Diamond Boost 110 x 15mm Thru Axle (Black/Green) (4) HU5005 - Surly 15 x 150 Front Thru Axle (5) QR1934 - DT Swiss RWS 12 x 142mm Rear Thru Axle with a Flat Washer (6) FS1016 – Maxle Lite Rear Thru Axle 12 x 150 182mm Length. You suggested classification of all six (6) axles to be classified in subheading 8714.91.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of [bicycles]: Other: … forks … : Other.” We disagree. Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8714 provides for “Parts and accessories of vehicles of headings 8711 to 8713”. General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8714.99 provides for “Parts and accessories of vehicles of headings 8711 to 8713: Other”. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to 87.14 states that bicycle forks, include telescopic forks, and parts thereof (fork crowns and blades, etc.), while bicycle frames consists of complete frames as well as tubes and lugs used in the construction of cycle frames. The items described are used to hold the hollow hub, which is part of the bicycle wheel, not the frame or the fork. The applicable subheading for items: (1) FK8909 - Maxle Lite Front Thru Axle 15 x 150, 198mm Length (2) FK3950 - Maxle Stealth Front Thru Axle 12 x 100, 125mm Length, Road (3) FK4636 - DVO Diamond Boost 110 x 15mm Thru Axle (Black/Green) (4) HU5005 - Surly 15 x 150 Front Thru Axle (5) QR1934 - DT Swiss RWS 12 x 142mm Rear Thru Axle with a Flat Washer, and (6) FS1016 – Maxle Lite Rear Thru Axle 12 x 150 182mm Length, will be 8714.99.8000 HTSUS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other”. The rate of duty will be 10% ad valorum. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Matthew Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division