CLA-2 RR:TC:MM 959058 LTO
Port Director
U.S. Customs Service
511 N.W. Broadway
Room 102
Portland, Oregon 97209
RE: Protest 2904-96-100001; bicycle frame components; frame lugs; subheading 9907.87.01
Dear Port Director:
The following is our decision regarding Protest 2904-96-100001, which concerns the classification of bicycle frame
components under the Harmonized Tariff Schedule of the United
States (HTSUS). The subject merchandise was entered on July 5,
1995, and the entry was liquidated on October 29, 1995. The
protest was timely filed on January 2, 1996.
FACTS:
The bicycle frame components were described on the invoice
as "Everest Front Drop Out C106-2, D1 Brazeon PV13 rear Canti
unmittered, D1 Brazeon PV06N Front Canti." The protestant states
that the three parts, the C106-2, PV-13 and PV06N, are welded to
tubes that together form the frame of a bicycle. The C106-2 is
described as a front end tip, while the PV-13 and PV06N are
described as pivots for cantilever brakes.
The bicycle frame components were entered as "frame lugs and
parts thereof" under subheading 8714.91.90 (9907.87.01), HTSUS,
which provides for other parts of bicycle frames. Frame lugs and
parts thereof (provided for in subheading 8714.91.90, HTSUS) are
entitled to duty free treatment under subheading 9907.87.01, - 2 -
HTSUS. The components were classified upon liquidation under
subheading 8714.91.90, HTSUS, but did not qualify for duty free
treatment under subheading 9907.87.01, HTSUS.
ISSUE:
Whether the bicycle frame components are frame lugs or parts
thereof, and therefore, entitled to duty free treatment under
subheading 9907.87.01, 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 . . . ."
The bicycle frame components (the C106-2, PV-13 and PV06N)
are classifiable under heading 8714, HTSUS, which provides for
parts and accessories of the bicycles of heading 8712, HTSUS.
Specifically, they are classifiable under subheading 8714.91.90,
HTSUS, which provides for other parts of bicycle frames.
However, the protestant contends that the components are entitled
to duty free treatment under subheading 9907.87.01, HTSUS, which
provides for "[f]rame lugs and parts thereof (provided for in
subheading 8714.91.90)."
With a letter dated March 6, 1996, the protestant submitted,
at your request, descriptive literature supporting their claim
for classification of the components under subheading 9907.87.01,
HTSUS. The letter states that this literature (pages from a
catalog) would allow Customs to reliquidate the entry under this
provision, as "the items under protest are indeed parts of
bicycle frames."
That the components were classifiable as bicycle frame parts
was never at issue. Customs agrees with the protestant that the
C106-2, PV-13 and PV06N are classifiable under subheading
8714.91.90, HTSUS. The protestant has not provided any
information indicating that the components are frame lugs or
parts thereof. In fact, the pages from the submitted catalog
describe the C106-2 (listed as the "C106") as a front end tip,
and the PV-13 and PV06N as pivots for cantilever brakes.
Moreover, the catalog includes several other articles that are
referred to as "lugs," including the Everest C-84 Oversize seat
lug (part 93206839) and Everest ATB seat lugs (part 93206840,
- 3 -
93206841). Accordingly, the C106-2, PV-13 and PV06N are not
entitled to duty free treatment under subheading 9907.87.01,
HTSUS.
HOLDING:
The bicycle frame components (the C106-2, PV-13 and PV06N)
are classifiable under subheading 8714.91.90, HTSUS. The
components are not entitled to duty free treatment under
subheading 9907.87.01, HTSUS.
The protest should be DENIED. In accordance with section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, this decision, together
with the Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to the mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division