CLA-2-87:OT:RR:NC:N1:101
Eric Fitch
CLV Inc., D.B.A. Pivot Cycles
1807 W Drake Drive
Tempe, AZ 85283
RE: The tariff classification of bicycle shocks from Taiwan
Dear Mr. Fitch:
In your letter dated May 26, 2017 you requested a tariff classification ruling.
The items under consideration have been identified as five (5) styles of bicycle shocks manufactured by Fox. The models have been identified as the “Float DPS Shocks”, Float DPX Shocks”, Float X Shocks”, “Float X2 Shocks”, and the “DHX2 Shocks”.
In your ruling you suggest classification of the Fox Shocks in 8714.91.3000, as “Parts and accessories of vehicles of headings 8711 to 8713: Other: Frames and forks, and parts thereof:
Frames: Other”. This office disagrees.
The term “frame” is not defined in the Harmonized Tariff Schedule of the United States (HTSUS) nor is it discussed in the Harmonized Commodity Description and Coding System Explanatory Notes to heading 8714. In such cases, the term is to be construed in accordance with its common and commercial meanings, which are presumed to be the same. Dictionaries and other lexicons, read in concert, define frame as metal tubes welded together. Thus, it is the opinion of this office that the bicycle’s “frame” is the rigid foundation which provides structure and support.
A “part” of an article, for tariff purposes, is something necessary to the completion of that article. It is an integral, constituent, or component part, without which the article to which it is joined could not function as that article. A “part” must satisfy a specific and integral need in the operation or function of the article with which it is used. Mitsubishi International Corp. v. United States, 17 C.I.T. 871, 829 F. Supp. 1387 (1993). A “part” is an essential portion or integral element of an article without which the article could not operate in its intended capacity. Technicolor Videocassette, Inc. v. United States, 18 C.I.T. 181, 846 F. Supp. 1005 (1994). As previously stated, a bicycle frame is a rigid foundation that provides structure and support. These shocks do not provide structure and support; rather, they have a separate and unique function, to dampen or cushion vibrations when riding over rough terrain. Therefore, while these shocks attach to the bicycle frame it is this offices opinion that they are not necessary for the completion of the frame nor is it integral to the function of the frame. Shocks for bicycles are not “parts” of the bicycles frames.
The applicable subheading for the Fox Shocks will be 8714.99.8000, HTSUSA, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Other: 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