CLA-2 OT:RR:CTF:TCM H161003 DSR
Port Director
U.S. Customs and Border Protection
Chicago Service Port
5600 Pearl Street
Rosemont, IL 60018
Attn: Jeffrey Kiekenbush, IS Team 307
RE: Internal advice request concerning the classification of bicycle cogs
Dear Sir:
This is in response to the request for internal advice submitted by counsel for importer SRAM, LLC (“SRAM”), dated April 4, 2011, regarding the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of certain bicycle cogs.
FACTS:
The items at issue are circular articles of metal with teeth on their outer edges and holes in their middles. They are also referred to as “sprockets” or “cogs” and, after importation, they are assembled to form a “cluster” or “cassette” by being grouped to fit one upon another. The cassette is attached to a rear hub (center bar from which the spokes extend) of a bicycle wheel by lining up splines on the rear hub with grooves formed by the aligned cogs on the inner surface of the cassette, and pushing the cassette towards the center of the hub. The cassette is then secured to the hub with a lock nut. The rear portion of the bicycle pedal chain is wrapped around the cassette so that the rear wheel rotates when the bicycle is pedaled.
SRAM asserts that the cogs should be classified under subheading 8714.93.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of [bicycles]: Other: Hubs, other than coaster braking hubs and hub brakes, and free wheel sprocket wheels: Free-wheel sprocket-wheels,” free of duty.
ISSUE:
Whether, at the time of importation, the subject bicycle cogs are classified under subheading 8714.93.70, HTSUS, as free-wheel sprocket-wheels, or under subheading 8714.99.80, HTSUS, as other parts of bicycles.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration are as follows:
8714 Parts and accessories of vehicles of headings 8711 t to 8713:
Other:
8714.93 Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels:
* * *
8714.93.70 Free-wheel sprocket-wheels
* * *
8714.99 Other:
8714.99.80 Other.
* * * *
With regard to the classification of the subject cogs and the arguments made by counsel, the analysis and holding contained in HQ H174522, dated June 5, 2012, are incorporated by reference. The cogs are properly classifiable under subheading 8714.99.80, HTSUS, as other parts and accessories of bicycles.
HOLDING:
By application of GRIs 1 and 6, HTSUS, the subject cogs are specifically provided for under subheading 8714.99.80, HTSUS, which provides for: “Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other.”
Sixty days from the date of this decision, the Office of International Trade, Regulations and Rulings, will make this decision available to CBP personnel, and
to the public on the CBP Home Page at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles Harmon, Director
Commercial and Trade Facilitation Division