CLA-2-87:RR:E:NC:N1:101
Karen Quintana, Vice President
New Wave Logistics/NYK Logistics
2417 E Carson Street, Suite 200
Long Beach, CA 90810-1231
RE: The tariff classification of a bicycle from China
Dear Ms. Quintana,
In your letter dated July 18, 2007, you requested a tariff classification ruling on behalf of your client, TSA Corporate Services of Englewood, Colorado.
The item concerned is a bicycle identified as Lil’ Monkey Bicycle (# 970-099) whose wheels are 12" in diameter. The bicycle is equipped with a training wheel assembly that can be removed after the child learns to ride. The bicycles pedals are connected to a crank that holds a chain which is attached to the rim that turns the wheel. You stated on the telephone that the bicycle is equipped with a freewheeling hub that allows the rear wheel to continue to spin without the continuous movement of the pedals.
The applicable classification subheading for the Lil’ Monkey Bicycle (# 970-099) will be 8712.00.1510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bicycles… , not motorized: Bicycles having both wheels not exceeding 63.5 cm in diameter: Having both wheels not exceeding 50 cm in diameter”. The rate of duty will be 11%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division