CLA-2-87:OT:RR:NC:N1:101
John P. Schmitz, Attorney
Weehoo Inc.
400 Corporate Circle, Unit G
Golden, CO 80401
RE: The tariff classification of a bicycle trailer from an unspecified country
Dear Mr. Schmitz:
In your letter dated March 28, 2017 you requested a tariff classification ruling.
The item under consideration has been identified as the Weehoo iGo 2-seat bicycle trailer (Weehoo). You state in your request that the Weehoo provides an adult leverage over the child's mass by creating separation between the towing bicycle handlebars/seat (the adult's points of contact with the bicycle) and the child's seat (the child's point of contact). This means that the adult gains mechanical advantage over the child, allowing for safe and effortless control, despite the child's weight and movements. Additionally, you state the Weehoo cannot be pulled or operated by anything other than a bicycle.
The Weehoo is an optional accessory to any bicycle, it is not an integral part of the bicycle, and serves no purpose in the operation of the bicycle. In fact, when the Weehoo is detached from the bicycle the operation of the bicycle is not affected.
In your ruling you suggest classification of the Weehoo as a trailer in heading Heading 8716 of the Harmonized Tariff Schedule of the United States (HTSUS) and refer to an advance ruling issued by Canada Border Services classifying the Weehoo as 8716.40.00. Treasury Decision (T.D.) 89-80, "Guidance For Interpretation of Harmonized System" (54 FR 35127), states that Customs is not bound to abide by another country's rulings and that they are merely instructive of how other countries may classify like goods. While the Harmonized Tariff Schedule seeks uniformity among the participating member nations, participating nations are, nonetheless, not bound by other nations' classifications and are free to decide the ultimate classification of goods entering their boundaries.
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 may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUSA, and are generally indicative of the proper interpretation of these headings.
This office disagrees with your proposed classification. It appears that the merchandise is similar in description and function to the Co-Pilot bicycle trailer discussed in HQ966766. CBP Headquarters (HQ) determined in that ruling that the bicycle trailer does have propelling abilities, although very minimal, and was classified in heading 8714, as a bicycle accessory.
Heading 8716 provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof. The ENs to heading 8716 state that “This heading covers a group of non mechanically propelled vehicles (other than those of the preceding headings) equipped with one or more wheels and constructed for the transport of goods or persons.” (Emphasis added.)
You state in your request that Weehoo offers a single drive train. It is the opinion of this office that once a child pedals, the unit will propel itself and the bicycle to which it is attached. Although this office realizes that this arrangement is not ideal in practice and may not be used in that manner at all, the fact that the unit has propelling abilities would preclude it from classification in heading 8716
The applicable subheading for the Weehoo 2-seat bicycle trailer will be 8714.99.8000, HTSUS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Other: Other”. The rate of duty will be 10%.
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 https://hts.usitc.gov/current.
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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division