CLA-2 CO:R:C:M 954410 LTO
Mr. Allen Byrum
Trident Associates, Inc.
401 Limber Lost Trail
Dayton, Ohio 45429
RE: Bicycle cables and housings; HQ 953111; HQ 954104; heading
7312; HSC Document 37.700 Annex G/14; HSC Document 38.270
Annex H/10; EN 83.07; EN 87.14
Dear Mr. Byrum:
This is in response to your letter of April 28, 1993, to
Customs in New York, requesting the classification of bicycle
cables and housings under the Harmonized Tariff Schedule of the
United States (HTSUS). This letter, and your subsequent letter of
May 17, 1993, have been referred to this office for a response.
FACTS:
The articles in question are cables and housings used in
bicycle brake and derailleur systems. The cables are made of
galvanized carbon or stainless steel. The housings have three
parts: (1) inside sleeve (plastic), which may be teflon-coated;
(2) round wire; and (3) PVC plastic sheet that wraps around the
round wiring. The cables are imported cut to length with fittings.
The housings are imported in two forms, both cut to length (when
packaged together with the cables) and in bulk rolls of 25 meters
(when imported separately).
ISSUE:
Whether the bicycle cables and housings are classifiable as
parts and accessories for bicycles under heading 8714, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS - 2 -
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and any
relative section or chapter notes . . . ."
The headings at issue are as follows:
7312 Stranded wire, ropes, cables, plaited
bands, slings and the like, of iron or
steel, not electrically insulated
* * * * * * * * * * * * *
8307 Flexible tubing of base metal, with or
without fittings
* * * * * * * * * * * * *
8712 Bicycles and other cycles (including
delivery tricycles), not motorized
* * * * * * * * * * * * *
8714 Parts and accessories of vehicles of
headings 8711 to 8713
In HQ 953111, dated January 4, 1993, Customs held that certain
automotive control cables--stranded cable cut to length and fitted
with fittings--were classifiable under heading 8708, HTSUS, as
other parts and accessories of motor vehicles. HQ 953111 cited and
relied on a recent decision on control cables issued by the
Harmonized System Committee at its 10th Session. This decision,
Document 37.700 Annex G/14, held that certain control cables, by
virtue of their specific length and thickness and special fittings
which allowed them to be used solely in vehicles, had assumed the
character of articles of heading 8708, HTSUS. In HQ 954104, dated
March 10, 1994, Custom held that, under the principles of HQ
953111, that the engine throttle cables in question were
classifiable under heading 8409, HTSUS, as parts suitable for use
solely or principally with spark-ignition engines.
Heading 8714, HTSUS, provides for parts and accessories of
vehicles of headings 8711 to 8713, HTSUS. Heading 8712, HTSUS,
provides for bicycles and other cycles, not motorized. The subject
bicycle cables and housings that have been cut to length, are used
in bicycle brake and derailleur systems.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System. While - 3 -
not legally binding, the ENs provide a commentary on the scope of
each heading of the Harmonized System, and are generally indicative
of the proper interpretation of these headings.
EN 87.14, pg. 1437, states that heading 8714, HTSUS, "covers
parts and accessories of a kind used with motorcycles (including
mopeds), cycles fitted with an auxiliary motor, side-cars, non-
motorized cycles, or invalid carriages, provided the parts and
accessories fulfill both the following conditions:"
(i) They must be identifiable as being suitable for
use solely or principally with the above
mentioned vehicles;
(ii) They must not be excluded by the provisions of
the Notes to Section XVII.
Under Article 7 of the Harmonized System Convention, the
Harmonized System Committee (HSC) was established to prepare
Explanatory Notes, Classification opinions and other advice as
guidance for the interpretation of the Harmonized System. At its
Twelfth Session, Document 38.270 Annex H/10, the HSC amended the
text of Harmonized Commodity Description and Coding System
Explanatory Note (EN) 87.14.
EN 87.14, pg. 1438, lists examples of the parts and
accessories covered by heading 8714, HTSUS. The following language
was added to the text of EN 87.14, pg. 1438:
(25) Clutch cables, brake cables, accelerator cables
and similar cables, consisting of a flexible
outer casing and a moveable inner cable. They
are presented cut to length and equipped with
end fittings.
Based on HQ 954104 and EN 87.14, the subject bicycle cables
and housings that have been cut to length, by their specific
length, thickness, special fittings, etc., have assumed the
character of bicycle parts and accessories. Because they are
solely or principally used with the vehicles of heading 8712,
HTSUS, they are classifiable under heading 8714, HTSUS. The cables
and housings used for bicycle brakes are classifiable under
subheading 8714.94.60, HTSUS, while those used for bicycle
derailleur systems are classifiable under subheading 8714.99.50,
HTSUS.
However, the housings that are imported in bulk rolls are not
classifiable as bicycle parts or accessories. The housings have
three parts: (1) inside sleeve (plastic), which may be teflon-
coated; (2) round wire; and (3) PVC plastic sheet that wraps around
- 4 -
the round wiring. The housings are described in EN 83.07, pg.
1124, which states that heading 8307, HTSUS, "covers flexible
tubing composed of tightly spiralled wire (e.g., as used as
sheathing for 'Bowden' cables or cycle brake cables)." The note
further states that "to increase their resistance to pressure,
. . . flexible tubing may be reinforced or equipped with one or
more braided sleeves of wire or metal strip. These sleeves are
sometimes protected by spiralled wire, and may also be covered with
plastics, rubber or textile material." See also Section XV, note
5; General EN to section XV, pg. 973 (concerning the classification
of base metal articles consisting partly of non-metals).
Accordingly, the housings imported in bulk rolls are classifiable
under heading 8307, HTSUS, specifically under subheading
8307.10.60, HTSUS, which provides for steel flexible tubing.
HOLDING:
The bicycle brake cables and housings, which have been cut to
length, are classifiable under subheading 8714.94.60, HTSUS, which
provides for parts of bicycle brakes. The corresponding rate of
duty for articles of this subheading is 10% ad valorem.
The bicycle cables and housings for derailleur systems, which
have been cut to length, are classifiable under subheading
8714.99.50, HTSUS, which provides for parts of bicycle derailleurs.
The corresponding rate of duty for articles of this subheading is
6% ad valorem.
The housings imported in bulk rolls are classifiable under
subheading 8307.10.60, HTSUS, which provides for other flexible
tubing of iron or steel. The corresponding rate of duty for
articles of this subheading is 5.8% ad valorem.
Sincerely,
John Durant, Director