CLA-2-87:RR:NC:1:101 C87928
Ms. Shana Grossman
GALLAGHER TRANSPORT INTERNATIONAL, INC.
2515 E. Evergreen Blvd.
Vancouver, WA 98661-4322
RE: The tariff classification of recumbent bicycles from Taiwan
Dear Ms. Grossman:
In your letter dated April 1, 1998, you requested a tariff
classification ruling on behalf of bikeE Corporation of
Corvallis, Oregon.
The items concerned (example shown below) are bicycles
designed to be ridden while sitting on an upright-backed seat as
opposed to sitting on a conventional bicycle seat. The frame of
the recumbent bicycle
is lowered from
conventional standards
to accommodate this
design feature. The
frame of these
bicycles is made of
anodized aluminum and
they come with either
21 or 7 speeds. The
bicycles are between 69-73" in length, weigh between 27-29 lbs.
and have a seat height of 26".
The applicable subheading for the bikeE recumbent bicycles
(Models CT and Air Tech) will be 8712.00.1510, Harmonized Tariff
Schedule of the United States (HTS), 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% 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 Robert
DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division