CLA-2-90 :OT:RR:E:NC:N4:405
Brett Moraes
Bike Nashbar 144 Old Lystra Road
Chapel Hill, NC 27517
RE: The tariff classification of a bicycle computer from Hong Kong.
Dear Mr. Moraes:
In your letter dated May 1, 2009, you requested a tariff classification ruling. No sample was provided.
The item you are requesting a ruling on is the Ascent 4LW, which you describe as a cycling computer. Based on the information you provided, as well information on that specific model from the internet, it appears the Ascent 4LW is an electronic device designed to attach directly to the handlebars of a bicycle. The device has a four line digital display screen, and is advertised as being able to show a cyclist’s track time, distance, and speed, “all in one glance.” Per the Ascent 4LW’s manual, which was found on the internet, the device is able to measure speed and distance by means of a small sensor/transmitter, which is affixed to the front fork of the bicycle. A small magnet is attached to a spoke on the front wheel, which allows the sensor to read each revolution of the wheel. The information is transmitted wirelessly to the computer, which is affixed to the handlebars. The size of the wheel, specifically the circumference, is entered manually into the computer by the user. This allows the computer to calculate its measurements of speed and distance. The digital display on the computer displays this information simultaneously on one of four lines. Most prominently displayed on the top line is the cyclist’s speed, which can be measured either in miles per hour or kilometers per hour. The other lines can display an odometer, a trip timer, a clock, and a pace indicator (the user apparently has some choice in what they opt to display on the lower three lines). HTSUS heading 9029, which describes both speedometers and odometers, provides the essential character of the Ascent 4LW. While the device provides both speedometer and odometer readings, along with other measurements, the cyclist’s speed appears to be given the most importance. The rate of speed is shown on the top line of the digital display, using a larger font size than what is found on the other three lines. Within 9029, the speedometer function is, at minimum, described by the later subheading which equally merits consideration in providing its essential character.
The applicable subheading for the cycling computer will be 9029.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bicycle speedometers. The rate of duty will be 6%.
HTS 9902.24.65 provides temporarily for a free rate of duty for bicycle speedometers (provided for in subheading 9029.20.20).
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division