CLA-2 CO:R:C:M 954866 LTO
Mr. Keith Noronha
Apollo Golf Shafts & Sporting Goods
1025 Criss Circle
Elk Grove Village, Illinois 60007
RE: Parts of bicycle frames and forks; GRI 2(a); heading 8714; HQ
954600
Dear Mr. Noronha:
This is in response to your letter of August 18, 1993,
requesting the classification of parts of bicycle frames and forks
under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are parts of bicycle frames and forks
which will be made in the United Kingdom. A typical frame set
consists of the following eleven components: steering column; top
tube; head tube; down tube; seat tube; seat stay (2); chain stay
(2); and fork tube (2). At the time of importation, the goods will
have been sold to Apollo Golf, Inc., for subsequent assembly with
other components into complete bicycles. You indicate that the
parts will be imported in compatible quantities sufficient for the
assembly into the frames and forks of a whole number of bicycles.
You present the following four options for the shipment of
the goods to the U.S.:
(1) Complete, but unassembled frame and fork sets, in
compatible quantities;
(2) Frame sets, without forks, but including all other
essential frame parts (the forks will be shipped
separately);
(3) Sets of tubes cut to length, sufficient to assemble
into the frame and fork of a bicycle; or
- 2 -
(4) Quantities of certain parts, which may be shipped
with frame sets in excess of the number required to
make up complete frame sets (i.e., frame lugs, cable
guides and bosses).
ISSUE:
How are various components of the above options classified
under the 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
the vehicles of heading 8712, HTSUS (bicycles). The subheadings
at issue are as follows:
Other:
8714.91 Frames and forks, and parts thereof:
Frames:
8714.91.20 Valued over $600 each (4.9%)
8714.91.30 Other (4.9%)
8714.91.50 Sets of steel tubing cut to exact
length and each set having the
number of tubes needed for the
assembly (with other parts) into
the frame and fork of one bicycle
(6%)
8714.91.90 Other (10%)
* * * * * * * * * * * * *
Other:
8714.99 Other:
8714.99.90 Other (10%)
Option #1--Complete, unassembled frame and fork sets. With
regard to the classification of complete, but unassembled goods,
GRI 2(a) provides that any reference in a heading shall "include
a reference to that article complete or finished . . ., entered
unassembled or disassembled."
- 3 -
In HQ 954600, dated September 17, 1993, this office considered
the classification of a bicycle frame and fork (and two rear drop-
out bolts) packaged together in one box. In that ruling, we held
as follows:
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.
Following that ruling, the unassembled bicycle frames and forks
that you intend to import will be classified accordingly.
Option #2--Complete, unassembled frames. According to GRI
2(a), complete, but unassembled bicycle frames valued over $600
each, when imported separately, are classifiable under subheading
8714.91.20, HTSUS, while other frames are classifiable under
subheading 8714.91.30,
HTSUS.
Option #3--Sets of steel tubes, each set having the exact
number of tubes required for the assembly (with other parts) into
the frame and fork of one bicycle. An importation of this kind
meets the terms of subheading 8714.91.50, HTSUS.
Option #4--Certain excess parts of bicycle frames, such as
frame lugs, cable guides and bosses (pieces of metal brazed onto
the frame on which other cycle parts/accessories, e.g., bottles,
gears, etc., can be fixed). Parts of bicycle frames are
classifiable under subheading 8714.91.90, HTSUS.
HOLDING:
The frames (option #1 and 2) 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 (option #1) and parts of bicycle frames
(option #4) are classifiable under subheading 8714.91.90, HTSUS,
which provides for forks, parts of frames and parts of forks. - 4 -
The corresponding rate of duty for articles of this subheading is
10% ad valorem.
The sets of steel tubes (option #3) are classifiable under
subheading 8714.91.50, HTSUS, which provides for sets of steel
tubing cut to exact length and each set having the number of tubes
needed for the assembly into the frame and fork of one bicycle.
The corresponding rate of duty for articles of this subheading is
6% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division