CBP Ruling R02437 — The tariff classification of bicycle parts from Taiwan

Tariff classification

HTS codes: 8714.96.1000, 8714.96.5000, 8714.94.3020, 8714.94.3080

Headings: 8714

Product description

The merchandise is bicycle parts. Item number 1 is a Cartridge Bottom Bracket, which is the part of a bicycle around which the pedal cranks revolve. It measures 68 mm in diameter and 110.5 mm long. Item number 2 is a Triple Chainwheel Crank Set, which consists of two cranks, three chainwheels, and bolts the that connect them. The crankset connects the pedal to the bottom bracket. The cranks measure 175 mm long; the chainwheels are 22 tooth, 32 tooth and 44 tooth. Item number 3 is a Bicycle” V-Brake” Alloy Front Brake. It is a direct-pull cantilever brake, which consists of two arms, one with a housing stop, and the other with an anchor bolt. Each arm has a brake pad that measures 60 mm long. Item number 4 is an Alloy Brake Lever, which is mounted on a handlebar and used to control the V-brake. Its size is “2.5 finger.” Item number 5 is two Bicycle Pedals.

CBP rationale

The applicable subheading for the Cartridge Bottom Bracket and the Triple Chainwheel Crank Set will be 8714.96.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, pedals and crank-gear, and parts thereof, cotterless-type crank sets and parts thereof. The applicable subheading for the Bicycle “V-Brake” Alloy Front Brake will be 8714.94.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, brakes, including coaster braking hubs and hub brakes, and parts thereof, drum brakes, caliper and cantilever bicycle brakes, and coaster brakes; parts thereof…caliper and cantilever bicycle brakes. The applicable subheading for the Alloy Brake Lever will be 8714.94.3080, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, brakes, including coaster braking hubs and hub brakes, and parts thereof, drum brakes, caliper and cantilever bicycle brakes, and coaster brakes; parts thereof…other. The applicable subheading for the Bicycle Pedals will be 8714.96.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, pedals and crank-gear, and parts thereof, pedals and parts thereof.

Full text

NY R02437 August 19, 2005 CLA-2-87:RR:NC:N1:121 R02437 CATEGORY: Classification TARIFF NO.: 8714.94.3020; 8714.94.3080; 8714.96.1000; 8714.96.5000 Ms. Cynthia E. Batka Wheels of Boulder, Mfg., Inc. 11811 Upham Street, Suite 7 Broomfield, CO 80020 RE: The tariff classification of bicycle parts from Taiwan Dear Ms. Batka: In your letter dated August 15, 2005, you requested a tariff classification ruling. The merchandise is bicycle parts. Item number 1 is a Cartridge Bottom Bracket, which is the part of a bicycle around which the pedal cranks revolve. It measures 68 mm in diameter and 110.5 mm long. Item number 2 is a Triple Chainwheel Crank Set, which consists of two cranks, three chainwheels, and bolts the that connect them. The crankset connects the pedal to the bottom bracket. The cranks measure 175 mm long; the chainwheels are 22 tooth, 32 tooth and 44 tooth. Item number 3 is a Bicycle” V-Brake” Alloy Front Brake. It is a direct-pull cantilever brake, which consists of two arms, one with a housing stop, and the other with an anchor bolt. Each arm has a brake pad that measures 60 mm long. Item number 4 is an Alloy Brake Lever, which is mounted on a handlebar and used to control the V-brake. Its size is “2.5 finger.” Item number 5 is two Bicycle Pedals. The applicable subheading for the Cartridge Bottom Bracket and the Triple Chainwheel Crank Set will be 8714.96.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, pedals and crank-gear, and parts thereof, cotterless-type crank sets and parts thereof. The rate of duty will be free. The applicable subheading for the Bicycle “V-Brake” Alloy Front Brake will be 8714.94.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, brakes, including coaster braking hubs and hub brakes, and parts thereof, drum brakes, caliper and cantilever bicycle brakes, and coaster brakes; parts thereof…caliper and cantilever bicycle brakes. The rate of duty will be free. The applicable subheading for the Alloy Brake Lever will be 8714.94.3080, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, brakes, including coaster braking hubs and hub brakes, and parts thereof, drum brakes, caliper and cantilever bicycle brakes, and coaster brakes; parts thereof…other. The rate of duty will be free. The applicable subheading for the Bicycle Pedals will be 8714.96.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, pedals and crank-gear, and parts thereof, pedals and parts thereof. The rate of duty will be 8 percent ad valorem. 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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