CLA-2 CO:R:C:M 954660 LTO
Mr. James D. Hunt
Monitor Traction Devices
1509 S.W. 17th
Portland, Oregon 97201
RE: Bicycle tire chains; heading 8712; heading 8714; Add. Rule
of Interpretation 1(c); EN 73.15
Dear Mr. Hunt:
This is in response to your letter received July 23, 1993,
requesting the classification of bicycle tire chains under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are "Monitor Traction Devices,"
which are tire chains for bicycles. The chains are draped over
and around the tire to improve a mountain biker's tracking
ability in hazardous conditions, specifically mud and snow. The
chains are imported from Taiwan.
ISSUE:
Whether the bicycle tire chains are classifiable as chains
of iron or steel under heading 7315, HTSUS.
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 . . . ."
Heading 8714, HTSUS, provides for parts and accessories of
vehicles of headings 8711 to 8713. Heading 8712, HTSUS, provides
- 2 -
for non-motorized bicycles. The bicycle tire chains are
accessories of heading 8712, HTSUS, bicycles.
However, additional U.S. Rule of Interpretation 1(c)
provides as follows:
a provision for "parts" or "parts and accessories" shall
not prevail over a specific provision for such part or
accessory . . .
Thus, if the bicycle tire chains are specifically provided for in
another tariff heading, they cannot be classified as accessories
under heading 8714, HTSUS.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While 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 73.15, pg. 1026, states that heading 7315, HTSUS, "covers
chains of cast iron (usually, malleable cast iron), wrought iron
or steel, regardless of their dimensions, process of manufacture
or, in general, their intended use." The chains in question fall
within this broad definition. They are, therefore, classifiable
under heading 7315, HTSUS, specifically under subheading
7315.20.10, HTSUS.
HOLDING:
The bicycle tire chains are classifiable under subheading
7315.20.10, HTSUS, which provides for skid chains not over 8 mm
in diameter, or iron or steel. The corresponding rate of duty
for articles of this subheading is 1.5% ad valorem.
Sincerely,
John Durant, Director