CLA-2-87:RR:NC:N1:121 R02466
Ms. Cynthia Batka
Wheels of Boulder, Mfg., Inc.
11811 Upham Street, Suite 7
Broomfield, CO 80020
RE: The tariff classification of bicycle parts from Taiwan
Dear Ms. Batka:
In your letter dated August 22, 2005, you requested a tariff classification ruling. The merchandise in question is various bicycle parts.
Item number 1 is a Bicycle Wheel Rim. It consists of the outer alloy hoop of a bicycle wheel (without spokes or hub). It measures 26 inches in diameter.
Item number 2 is Bicycle Wheel Spokes. They connect the wheel rim to the hub and measure 256 mm long.
Item number 3 is a Bicycle Seat. It is made of vinyl and includes elastomer shocks. It is mounted on a steel rail for attachment to the bicycle frame.
Item number 4 is a Bicycle Seat Post, which is an alloy tubular support that holds the saddle. It telescopes into the seat tube of the bicycle frame and provides adjustment for the height of the saddle.
Item number 5 is a Bicycle Rear Shock, which will mount under and behind the saddle. It absorbs shock form the rear wheel, and consists of an alloy body with a coil spring shock. It measures 180 mm long, allows for 48 mm of “travel,” and can support force up to 650 pounds.
The applicable subheading for the Wheel Rim will be 8714.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, wheel rims and spokes, wheel rims. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the Wheel Spokes will be 8714.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, wheel rims and spokes, spokes. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the Bicycle Seat will be 8714.95.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, saddles. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the Seat Post and the Rear Shock will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of vehicles of headings 8711 to 8713, other, other, other. The rate of duty will be 10 percent ad valorem.
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