CLA-2 CO:R:C:M 954600 LTO
Mr. Ernest Ferrante
Kuehne & Nagel
10 Exchange Place-19th Floor
Jersey City, New Jersey 07302
RE: Bicycle frames and front forks
Dear Mr. Ferrante:
This is in response to your letter of June 7, 1993, on
behalf of Todson, Inc., requesting the classification of bicycle
frames and front forks under the Harmonized Tariff Schedule of
the United States (HTSUS).
FACTS:
The merchandise at issue consists of a complete frame and a
front fork, and two rear drop-out bolts. The frame and fork are
packaged together in one box. No other components (i.e., bottom
bracket, headset) are imported with the frame and fork. The
models of the frames that are being imported are as follows:
"Master Olympic," "Carbitubo," "C-93," "Conic SLX" and "Super
Piu."
ISSUE:
Whether the bicycle frame and front fork are classifiable
under subheading 8714.91.20, HTSUS, as other parts and
accessories of bicycles.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
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 . . . ." - 2 -
Heading 8714, HTSUS, provides for parts and accessories of
the vehicles of heading 8712, HTSUS (bicycles). The assembly in
question is used solely with the bicycles of heading 8712, HTSUS,
and therefore, satisfies the terms of heading 8714, HTSUS. The
subheadings at issue are as follows:
Other:
8714.91 Frames and forks, and parts thereof:
Frames:
8714.91.20 Valued over $600 each
8714.91.30 Other
* * * * * * * * * * * * *
8714.91.90 Other
While the frames and forks in question are packaged
together, there is no subheading which covers a frame and fork
assembly. Further, a frame and fork assembly cannot be
classified together by any other method (i.e., as a GRI 3(b)
composite good, or a GRI 3(b) set, etc.). Thus, it is necessary
to classify the frames and forks as if they were imported
separately. Bicycle frames valued over $600 each, when imported
separately, are classifiable under subheading 8714.91.20, HTSUS.
Other frames are classifiable under subheading 8714.91.30, HTSUS.
Bicycle forks, when imported separately, are classifiable under
subheading 8714.91.90, HTSUS.
HOLDING:
The frames are classifiable either under subheading
8714.91.20, HTSUS, which provides for frames valued over $600
each, or under subheading 8714.91.30, HTSUS, which provides for
other frames. The corresponding rate of duty for articles of
these subheadings is 4.9% ad valorem.
The front forks are classifiable under subheading
8714.91.90, HTSUS, which provides for other bicycle parts. The
corresponding rate of duty for articles of this subheading is 10%
ad valorem.
Sincerely,
John Durant, Director