CBP Ruling R01613 — The tariff classification of children’s bicycles from Taiwan

Tariff classification

Headings: 9501, 8712

Product description

The merchandise is three models of children’s bicycles: the Renrad (14 inch and 18 inch sizes), the Beach Runner (14 inch) and the Renner (12 inch). The Renrad and the Beach Runner models have a removable drive system (cranks, pedals, chain, etc.) and 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. The Renner is a bicycle without a drive system. It is used as a training cycle for very young children. Although it is identified as a bicycle, it is not classified as a bicycle for tariff purposes since it not pedal-operated.

CBP rationale

The applicable subheading for the Renrad and Beach Runner models (whether imported with or without the drive system) will be 8712.00.1510, Harmonized Tariff Schedule of the United States (HTS), which provides for bicycles and other cycles (including delivery tricycles), not motorized, bicycles having both wheels not exceeding 63. The applicable subheading for the Renner model will be 9501.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children…wheeled toys designed to ridden by children and parts and accessories thereof, other.

Full text

NY R01613 March 17, 2005 CLA-2-87:RR:NC:N1:121 R01613 CATEGORY: Classification TARIFF NO.: 8712.00.1510; 9501.00.0040 Mr. James Bonorris Kidz on the Grow 2448 S. Vincentia Ave. Corona, CA 92882 RE: The tariff classification of children’s bicycles from Taiwan Dear Mr. Bonorris: In your letter dated March 14, 2005, you requested a tariff classification ruling. The merchandise is three models of children’s bicycles: the Renrad (14 inch and 18 inch sizes), the Beach Runner (14 inch) and the Renner (12 inch). The Renrad and the Beach Runner models have a removable drive system (cranks, pedals, chain, etc.) and 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. The Renner is a bicycle without a drive system. It is used as a training cycle for very young children. Although it is identified as a bicycle, it is not classified as a bicycle for tariff purposes since it not pedal-operated. The applicable subheading for the Renrad and Beach Runner models (whether imported with or without the drive system) will be 8712.00.1510, Harmonized Tariff Schedule of the United States (HTS), which provides for bicycles and other cycles (including delivery tricycles), not motorized, bicycles having both wheels not exceeding 63.5 cm in diameter. The rate of duty will be 11 percent ad valorem. The applicable subheading for the Renner model will be 9501.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children…wheeled toys designed to ridden by children and parts and accessories thereof, other. The rate of duty will be free. 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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