The tariff classification of bicycle parts from Taiwan
Issued August 25, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8714.99.8000, 8714.95.0000, 8714.92.1000, 8714.92.5000
Headings: 8714
Product description
The merchandise in question is various bicycle parts. Item number 1 is a Bicycle Wheel Rim. It consists of the outer alloy hoop of a bicycle wheel (without spokes or hub). It measures 26 inches in diameter. Item number 2 is Bicycle Wheel Spokes. They connect the wheel rim to the hub and measure 256 mm long. Item number 3 is a Bicycle Seat. It is made of vinyl and includes elastomer shocks. It is mounted on a steel rail for attachment to the bicycle frame. Item number 4 is a Bicycle Seat Post, which is an alloy tubular support that holds the saddle. It telescopes into the seat tube of the bicycle frame and provides adjustment for the height of the saddle. Item number 5 is a Bicycle Rear Shock, which will mount under and behind the saddle. It absorbs shock form the rear wheel, and consists of an alloy body with a coil spring shock. It measures 180 mm long, allows for 48 mm of “travel,” and can support force up to 650 pounds.
CBP rationale
The applicable subheading for the Wheel Rim will be 8714.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, wheel rims and spokes, wheel rims. The applicable subheading for the Wheel Spokes will be 8714.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, wheel rims and spokes, spokes. The applicable subheading for the Bicycle Seat will be 8714.95.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, saddles. The applicable subheading for the Seat Post and the Rear Shock will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, other, other.
Full text
NY R02466 August 25, 2005 CLA-2-87:RR:NC:N1:121 R02466 CATEGORY: Classification TARIFF NO.: 8714.92.1000; 8714.92.5000; 8714.95.0000; 8714.99.8000 Ms. Cynthia 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 22, 2005, you requested a tariff classification ruling. The merchandise in question is various bicycle parts. Item number 1 is a Bicycle Wheel Rim. It consists of the outer alloy hoop of a bicycle wheel (without spokes or hub). It measures 26 inches in diameter. Item number 2 is Bicycle Wheel Spokes. They connect the wheel rim to the hub and measure 256 mm long. Item number 3 is a Bicycle Seat. It is made of vinyl and includes elastomer shocks. It is mounted on a steel rail for attachment to the bicycle frame. Item number 4 is a Bicycle Seat Post, which is an alloy tubular support that holds the saddle. It telescopes into the seat tube of the bicycle frame and provides adjustment for the height of the saddle. Item number 5 is a Bicycle Rear Shock, which will mount under and behind the saddle. It absorbs shock form the rear wheel, and consists of an alloy body with a coil spring shock. It measures 180 mm long, allows for 48 mm of “travel,” and can support force up to 650 pounds. The applicable subheading for the Wheel Rim will be 8714.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, wheel rims and spokes, wheel rims. The rate of duty will be 5 percent ad valorem. The applicable subheading for the Wheel Spokes will be 8714.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, wheel rims and spokes, spokes. The rate of duty will be 10 percent ad valorem. The applicable subheading for the Bicycle Seat will be 8714.95.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, saddles. The rate of duty will be 8 percent ad valorem. The applicable subheading for the Seat Post and the Rear Shock will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, other, other. The rate of duty will be 10 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
More rulings on the same tariff codes
The tariff classification, country-of-origin, and status under the United States-Mexico-Canada Agreement (USMCA) of a bicycle dual-bottle mounting bracket kit
The tariff classification of bicycle accessories from Taiwan
The tariff classification of a water bottle cage from China
The tariff classification of bicycle parts from Spain
The tariff classification of bicycle wheelset from Germany
The tariff classification of a bicycle mud guard from Taiwan
The tariff classification of bicycle wheelsets from Germany
Tariff classification for Fazua Evation ebike System Components from Germany
The tariff classification of an LED equipped bicycle wheel from Taiwan
The tariff classification of a bicycle telescoping seat sub-assembly from Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →