CLA-2-87:RR:NC:N1:121 M84888
Mr. Daniel Leightman
Gardere Wynne Sewell LLP
1000 Louisiana, Suite 3400
Houston, Texas 77002
RE: The tariff classification of a bicycle from China
Dear Mr. Leightman:
In your letter dated June 23, 2006, you requested a tariff classification ruling on behalf of Dynacraft BSC, Inc.
The merchandise is a bicycle, model 8564-12, described as the 26” 3S MTB WITH D-DRIVE/DEKRA model. Your website indicates that this is a cruiser style bicycle featuring alloy linear-pull brakes, a three-speed gear hub and an SL-3S35 “twist and go” shifter. It is constructed utilizing a direct drive mechanism instead of a chain. It has a net weight of 16.50 kg, which includes a rear carrying rack. The specification sheet you submitted indicates that the tires measure 26 inches in diameter and 1.75 inches in cross-sectional diameter.
You indicate that you are seeking classification under subheading 8712.00.25, HTSUS. This subheading is not appropriate, however, since this bicycle is designed for use with tires having a cross-sectional diameter of 1.75 inches, which exceeds the threshold of 4.13 cm (1.6259 inches) as specified in that subheading.
The applicable subheading for the chainless bicycle will be 8712.00.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bicycles and other cycles (including delivery tricycles), not motorized, bicycles having both wheels exceeding 63.5 cm in diameter, other. The rate of duty will be 11 percent ad valorem.
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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division