CLA-2 OT:RR:CTF:TCM H237640 HvB
Mr. Gene Carleton
Performance Bicycle
144 Old Lystra Road
Chapel Hill, NC 27517
RE: Tariff classification of woven textile tape used on bicycle wheels
Dear Mr. Carleton:
This letter is in response to your request for a ruling on the classification of Performance Bicycle’s Forte Cloth Rim Tape. A sample was submitted for our review.
FACTS:
The merchandise at issue (item number 50-0454) is made from woven cotton and has an adhesive backing which is made from a natural rubber in organic solvent. The sample provided has one pre-cut hole which is intended to align with the hole in the rim through which the tire’s air valve passes. The sample is in roll form, and the dimensions of the tape are approximately 2100 millimeters (“mm”) in length and 11 mm in width. The Forte Cloth Rim Tape is also sold in widths of 17 mm and 22 mm.
Performance Bicycle states that the tape is designed to be used on a bicycle rim to cover the spoke holes and protect the bicycle tube from the spokes; hence, the rim tape is packaged in two rolls with each roll measured to the length needed to fit one bicycle wheel. The packaging states that the tape “Protects Tube from Spokes” and has an “Adhesive Backing—will not slip.”
ISSUE:
Whether the subject merchandise is a rubberized textile fabric of heading 5906, HTSUS, or a part or accessory of a bicycle of heading 8714, HTSUS?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The following 2013 HTSUS provisions under consideration are:
5906 Rubberized textile fabrics, other than those of heading 5902:
* * *
8714 Parts and accessories of vehicles of headings 8711 to 8713
* * *
Additional U.S. Rule of Interpretation (“AUSRI”) 1(c) states that, in the absence of special language or context which otherwise requires, “a provision for parts of an article covers products solely or principally used as part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory”.
Note 3 to Section XVII, HTSUS, which covers heading 8708, HTSUS, states the following, in pertinent part: “[r]eferences in Chapters 86 to 88 to ‘parts’ or ‘accessories’ do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters.”
The Harmonized Commodity Description and Coding System Explanatory Note (EN) to heading 8714, HTSUS, supports this conclusion. In understanding the language of the HTSUS, the ENs may be utilized. The ENs, though not dispositive or legally binding, may provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
With respect to the scope of heading 8714, HTSUS, it is stated in EN 87.14 that:
This heading covers parts and accessories of a kind usd with motorcyles (including mopeds), cycles fited with an auxiliary motor, side-cars, non-motorised cycles, or carriages for disabled persons, provided the parts and accessories fulfil both the following conditions:
(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles;
and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).
General EN (III)(C) to section XVII, HTSUS, provides that “[p]arts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature…” (Emphasis in original).
EN 59.06 states, in relevant part:
This heading covers:
* * *
(D) Adhesive tape, including electrical insulating tape, in which the backing is of textile fabric, whether or not previously rubberised, and the adhesive of rubber.
* * * * *
Therefore, in light of AUSRI 1(c), Note 3 to Section XVII, HTSUS, and its corresponding EN, EN 87.14, for the subject merchandise to be classified under heading 8714, HTSUS, it must be identifiable as solely or principally used with the vehicles of headings 8712, HTSUS, cannot be excluded by the provisions of the Notes to Section XVII, and cannot be covered more specifically by another heading elsewhere in the HTSUS.
Heading 5906, HTSUS, provides for “Rubberized textile fabrics, other than those of heading 5902.” The instant tape is composed of woven cotton and uses a natural rubber in organic solvent as an adhesive and is similar to articles which we have previously classified in heading 5906, HTSUS. In Headquarters Ruling Letter (“HQ”) H020958, dated November 28, 2008, CBP classified a wire automotive cotton cloth tape single coated with a natural rubber adhesive in heading 5906, HTSUS. In New York Ruling (“NY”) 894162, dated February 4, 1994, CBP classified a rim tape made of woven man-made fiber in heading 5906, HTSUS. The instant woven cotton tape differs only in that it has a pre-punched hole which allows the tape to align with the bicyle’s air valve. However, we note that heading 5906, HTSUS, is an eo nomine heading. An eo nomine designation is one which describes a commodity by a specific name, usually one well known in commerce. U.S. v. Bruckman, 582 F.2d 622, 65 C.C.P.A. 90, C.A.D. 1211 (1978). Similarly, an eo nomine designation without limitation or a contrary legislative intent, will include all forms of the article. Sabritas v. U.S., 998 F. Sup. 1123, 22 CIT 59 (1998). Furthermore, we note that the instant tape is also listed among the exemplars of EN 59.06, under “adhesive tape”. Accordingly, the instant Forte Rim Cloth Tape is classifiable in heading 5906, HTSUS.
Performance Bicycles states that the tape is designed to be used on a bicycle to cover the spoke holes to protect the bicycle tire from the spokes. Bicyles are classified in heading 8712, HTSUS, and “parts and accessories” for these types of vehicles are provided for under heading 8714, HTSUS. In determining whether the instant adhesive tape is classifiable in Section XVII as an part or accessory to bicycles in heading 8714, HTSUS, by operation of Note 3 to Section XVII, we are guided by AUSRI 1(c), which states that that, in the absence of special language or context which otherwise requires, “a provision for parts of an article covers products solely or principally used as part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory”. In HQ H020958, supra, we explained that Section XVII, Note 3, does not mandate classification of articles which are specified elsewhere in the HTSUS (i.e. heading 5906) simply because the articles are arguably suitable for sole or principal use with vehicles of heading 8713. In other words, Section XVII, Note 3 does not constitute special language or “context which otherwise requires”, rendering AUSRI 1(c) to be inapplicable. This conclusion is supported by GN III(3) to EN to Section XVII, which states that articles are excluded from Section XVII if they are covered more specifically by another heading elsewhere in the Nomenclature. See H043156, dated October 21, 2008, and H092277, dated April 23, 2012.
Accordingly, we need not address whether it is classifiable in heading 8714, HTSUS. As noted above, the instant Forte Rim Cloth tape is classified in heading 5906, HTSUS.
HOLDING:
By application of GRI 1, and Additional U.S. Rule of Interpretation 1(c), the subject merchandise is classified under heading 5906, HTSUS, and specifically provided for in subheading 5906.10.0000, HTSUS, which provides for: “[r]ubberized textile fabrics, other than those of heading 5902: Adhesive tape of a width not exceeding 20cm.” The column one, general rate of duty is 2.9 percent ad valorem.
Sincerely,
Ieva K. O’Rourke, Chief
Tariff Classification & Marking Branch