CLA-2 CO:R:C:G 083729, 835808
Mr. Thomas F. Shannon and
Mr. Michael R. Kershow
Collier, Shannon, Rill & Scott
1055 Thomas Jefferson Street, N.W.
Washington, D.C. 20007
RE: Reconsideration of New York letter 835808, concerning
the classification of bicycle tire rim strips
Dear Mr. Shannon and Mr. Kershow:
You requested a reconsideration of New York letter 835808,
which concerned the classification of bicycle tire rim strips, on
behalf of your client, the Bicycle Manufacturers Association of
America, Inc.
FACTS:
New York letter 835808 of September 27, 1988, classified
bicycle tire rim strips under the provision for parts and
accessories of vehicles of headings 8711 to 8713, other, other,
other, in subheading 8714.99.90, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). We note that bicycles are
covered in Heading 8712, HTSUSA.
You ask that we modify New York letter 835808 by classifying
bicycle tire rim strips under the provision for solid or cushion
tires, interchangeable tire treads and tire flaps, of rubber;
other; other; of natural rubber, in subheading 4012.90.20 HTSUSA,
or under the provision for solid or cushion tires, etc., of
rubber; other; other; other in subheading 4012.90.50, HTSUSA.
ISSUE:
What is the correct tariff classification for bicycle tire
rim strips?
-2-
LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 3(a), HTSUSA, says, in
part, "The heading which provides the most specific description
shall be preferred to headings providing a more general descrip-
tion." Applying GRI 3(a) to the provisions mentioned above, it
is obvious that the two provisions for solid or cushion tires,
interchangeable tire treads and tire flaps are more specific than
the provision for parts and accessories of vehicles of headings
8711 to 8713. We further note that Additional U.S. Rule of
Interpretation 1(c), provides in the absence of special language
or context which otherwise requires, a provision for parts of an
article covers products solely or principally used as a part of
such article but a provision for 'parts' or 'parts and
accessories' shall not prevail over a specific provision for such
part or accessory. Following both GRI 3(a) and Additional U.S.
Rule of Interpretation 1(c), HTSUSA, we find that the instant
bicycle tire rim strips are classified in subheading 4012.90.20
if they are of natural rubber or in subheading 4012.90.50 if they
are of synthetic rubber. New York letter 835808 is modified
accordingly.
HOLDING:
New York letter 835808 is modified as set forth above.
Bicycle tire rim strips are classified in subheadings 4012.90.20
or 4012.90.40, HTSUSA, depending upon the type of rubber.
Sincerely,
John Durant, Director
Commercial Rulings Division
JLJohnson:tj:typed 05/11/89
6cc: A.D., N.Y. (NIS T. R. Ranch)
Jones library
name: 083729JLJ