CLA-2-87:OT:RR:NC:N1:101
Mr. Tim Bundegaard-Goodall
Islabikes, Ltd.
Bromfield, Ludlow SY8 2JR
UNITED KINGDOM
RE: The tariff classification of a bicycle from Vietnam
Dear Mr. Bundegaard-Goodall,
In your letter dated March 4, 2011, you requested a tariff classification ruling.
The item under consideration has been identified as a Beinn 20 Large bicycle with 20" (50 cm) wheels. The main frame is made of aluminum and the forks of cro-moly; it is equipped with
7-speed, wide ratio, Sram X4 gears with a 1:1 cable pull ratio. You state that it is designed for children of 6+ years old and that each bike weighs 9kg (19 lbs.) in total.
The applicable classification subheading for the Beinn 20 Large bicycle 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