CLA-2 CO:R:C:M 089872 AJS
Ms. Tonya R. Markum
Unit International Inc.
900 University Blvd N.
Suite 500
Jacksonville, FL 32211
RE: Bicycle assemblies and components; frame set with front fork;
crank bearing; axle set; quick release bolt; front wheel
assembly; rear wheel assembly with multi-freewheel sprocket; hub;
spokes; tire; inner tube; seat post; saddle; handlebar with
grips; brake levers with cables; cantilever brakes; click shifter
assembly with cables; handlebar stem; Subheading 8714.91;
Subheading 8714.96; Subheading 8714.95.00; HQ 088228.
Dear Ms. Markum:
Your letter of March 25, 1991, requesting the tariff
classification of various bicycle assemblies and components, has
been forwarded to this office for reply.
FACTS:
The merchandise at issue consists of various assemblies of
bicycle components and individual components.
Item 1 consists of a frame set with front fork, crank
bearing and axle set, and quick release bolt. These components
are assembled and packed together.
Item 2 consists of a front wheel assembly, rear wheel
assembly with a multi-freewheel sprocket, and quick release bolt.
The rear and front wheel assemblies are separate and each include
a hub, spokes, tire and inner tube. The rear wheel assembly also
includes the multi-freewheel sprocket. The quick release bolt is
not attached to either assembly.
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Item 3 consists of a seat post and saddle which are
assembled and packed together.
Item 4 consists of a handlebar with grips, brake levers with
cables, cantilever brakes, click shifter assembly with cables,
and a handlebar stem. These articles are assembled together
except for the cantilever brakes.
ISSUE:
Whether the subject bicycle assemblies and components are
properly classifiable within subheading 8714.99.90, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for
"[p]arts and accessories of vehicles of headings 8711 to 8713:
[o]ther: [o]ther: [o]ther.", by the application of General Rule
of Interpretation (GRI) 1; or classifiable as a GRI 3 composite
good.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed by
the GRIs. GRI 1 states in part "for legal purposes, classifi-
cation shall be determined according to the terms of the headings
and any relative section or chapter notes . . . and according to
the following [i.e., the other GRIs] . . ."
Heading 8714, HTSUS, provides for parts and accessories of
the vehicles of heading 8712, HTSUS (i.e., bicycles). The
subject assemblies satisfy the terms of this heading. They are
components used solely or principally with the bicycles of
heading 8712, HTSUS. Accordingly, the subject assemblies are
classifiable within heading 8714, HTSUS.
Subheading 8714.91, HTSUS, provides for frames and forks and
parts thereof. Item 1 consists of a frame and fork which satisfy
this description. However, this item also consists of a crank
bearing described within subheading 8714.96, HTSUS, and a axle
set and quick release bolt described within subheading 8714.99,
HTSUS. Accordingly, this item as a whole does not satisfy the
terms of subheading 8714.91, HTSUS. It is not merely a frame and
fork assembly. For the same reason this item also cannot be
classified within subheading 8714.96, HTSUS, as a crank gear.
Subheading 8714.99, HTSUS, provides for "other" parts and
accessories of bicycles. Item 1 satisfies this description. It
is an assembly of bicycle parts which as a whole is not
specifically provided for within any other subheading of heading
8714, HTSUS. Therefore, item 1 is classifiable within subheading
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8714.99, HTSUS. More specifically, item 1 is described within
subheading 8714.99.90, HTSUS, which provides for "other" parts
and accessories of bicycles.
Item 2 consists of a front wheel assembly which includes a
wheel rim, spokes, hub, tire and inner tube. This assembly also
satisfies the terms of subheading 8714.99, HTSUS. It is an
assembly of bicycle parts which is itself not specifically
described within any other subheading of heading 8714, HTSUS.
More specifically, this assembly is described within subheading
8714.99.90, HTSUS, which provides for "other" parts and
accessories of bicycles.
Item 2 also includes a rear wheel assembly. This assembly
consists of all of the components of the front wheel assembly as
well as a multi-freewheel sprocket. It also satisfies the
description of subheading 8714.99, HTSUS, and is provided for
within subheading 8714.99.90, HTSUS.
Item 2 additionally includes a quick release bolt which is
not attached to either of the other assemblies. It is also
provided for within subheading 8714.99.90, HTSUS.
Item 3 consists of a seat post and saddle assembly.
Subheading 8714.95.00, HTSUS, provides for saddles. The subject
saddles satisfy this description. However, this assembly
consists of a seat post which is not described within this
subheading. The subject assembly is not merely a saddle. It is
an assembly of bicycle parts which is itself not described within
any subheading of heading 8714, HTSUS. Accordingly, it is also
classifiable within subheading 8714.99.90, HTSUS.
Item 4 consists of a handlebar with grips, brake levers with
cables, click shifter assembly with cables and a handlebar stem
all assembled together. Subheading 8714.94, HTSUS, provides for
brakes and parts thereof. The subject brake levers satisfy this
description. However, the assembly itself consists of components
which do not satisfy the terms of this subheading. Accordingly,
the subject assembly cannot be classifiable within subheading
8714.94, HTSUS. Instead, it is described within subheading
8714.99.90, HTSUS, and classifiable therein.
Item 4 also consists of cantilever brakes which are not
attached to the assembly. Subheading 8714.94.15, HTSUS, provides
for cantilever bicycle brakes. The subject cantilever brakes
satisfy this description. Accordingly, they are classifiable
within subheading 8714.94.15, HTSUS.
Footnote 1/ to subheading 8714.94.15, HTSUS, states "[d]uty
on certain parts of bicycles temporarily suspended. See
subheading 9902.87.14." This subheading provides for duty-free
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treatment of the cantilever brakes provided for within heading
8714, HTSUS. The subject cantilever brakes satisfy this
description. Therefore, they are also classifiable within
subheading 9902.87.14, HTSUS.
GRI 3 governs the classification of composite goods.
Classification of the subject items as composite gooods has been
suggested. However, since the subject items are all classifiable
according to the terms of heading 8714 HTSUS, resort to GRI 3 is
not required in this case.
HOLDING:
Items 1, 2, and 3 are classifiable within subheading
8714.99.90, HTSUS, which provides for "other" parts and
accessories of bicycles, dutiable at the General Column 1 rate of
10 percent ad valorem.
The assembled components of item 4 are also classifiable
within subheading 8714.99.90, HTSUS. The separate cantilever
brakes are classifiable within subheading 8714.94.15, HTSUS,
which provides for cantilever bicycle brakes. These brakes are
also classifiable within subheading 9902.87.14, HTSUS, which
provides for a temporary duty suspension on cantilever bicycle
brakes.
EFFECT ON OTHER RULINGS:
HQ 088228 (5/08/91) held that a bicycle frame and fork
complete with a headset and bottom bracket were classifiable
within subheading 8714.91.30, HTSUS, based on a GRI 3 composite
good analysis. That holding is contrary to the result reached in
this ruling. Accordingly, HQ 088228 will be modified pursuant to
19 CFR 177.9.
Sincerely,
John Durant, Director
Commercial Rulings Division