The tariff classification of a three-wheeled "pedicab" from Colombia

NY R02580 September 19, 2005 CLA-2-87:RR:NC:N1:121 R02580 CATEGORY: Classification TARIFF NO.: 8712.00.5000 Mr. Federico Hernandez Caribbean Bike Tours PMB #319 carretera 19 Garden Hills Plaza Guaynabo, Puerto Rico 00966 RE: The tariff classification of a three-wheeled “pedicab” from Colombia Dear Mr. Hernandez: In your letter dated September 16, 2005, you requested a tariff classification ruling. The merchandise is a “pedicab” (bike cab). It consists of three wheels, a welded steel frame, heavy duty steel axles, a rear axle differential, a fiberglass passenger cab, a 21-speed drive train, a rear brake block system, a front V brake, a headlight system, running lights, turn signals and a brake light. Options include a canopy over the passenger cab and handlebar mirrors for the driver. The pictures you submitted depict a rider propelling the vehicle like a bicycle with up to three passengers in a cab, which sits over the two back wheels. You state that this vehicle is also an advertising instrument, since advertisements will be displayed on the sides and rear of the passenger cab. The applicable subheading for the “pedicab” will be 8712.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for bicycles and other cycles (including delivery tricycles), not motorized, other cycles. The rate of duty will be 3.7 percent ad valorem. Articles classifiable under subheading 8712.00.5000, HTS, which are products of Colombia, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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