CLA-2-90:RR:NC:MM:105 H82705
Ms. Sharon Moore
Veltec Sports, Inc.
1793 Catalina Street
Sand City, CA 93955-3746
Ms. Sharon Moore:
RE: The tariff classification of bicycle information devices from Hong Kong
Dear Ms. Moore:
In your letter dated May 17, 2001, you requested a tariff classification ruling.
You submitted five samples, Ciclomaster CM 205, 209, 212, 409 and 414. Although they each have multiple different features, all share:
1. A sensor to detect each revolution of the bicycle’s wheel and either a wire or transmitter to send that information to the central device.
2. A central device which can be programmed with the circumference of that wheel and which has both a very accurate time measurer and a method of keeping a count of the revolutions. The central device can therefore calculate the bicycle’s speed and distance traveled (assuming the wheel neither slides nor loses contact with the road). The speed, typically in kilometers per hour, is displayed in the largest letters on its LCD. The device is attached to the bicycle’s handlebar in use.
3. All can also display the elapsed time and time of day and date.
The five devices can all accumulate and/or average these data elements over extended periods of time and can make and display various calculations based on the data.
Some can also measure and display other physical quantities. The most elaborate is the CM 414 “Altimeter.” It includes a pedaling frequency magnet and sensor and a built-in thermometer and barometer. This enables it to calculate and display the rider’s pedaling cadence, the ambient temperature, the approximate altitude (due to its relation to barometric pressure), the rate of descent/climb (from a calculation using the altitude and timing information), and an approximation of the energy, in watts, expended by the rider (from a calculation using the speed, distance, time, and descent/climb information combined with the rider’s weight, input by the user).
Although the Explanatory Note to Harmonized System Heading 91.02 indicates that diver’s watches are classified in 91.02 despite their measurement functions, EN B to HS 90.29 indicates that that Heading includes items which also display time in motion. We note that any electronic speedometer will necessarily include a precise timing element since any calculation of speed is meaningless without an accurate measure of the elapsed time, as well as the distance.
We note that thermometers, per se, are covered by HS 9025, and barometer/altimeters by HS 9014 or HS 9025.
We believe that HS 9029, “Revolution Counters, Production Counters, Taximeters, Mileometers, Pedometers and the Like; Speed Indicators and Tachometers...”, either describes the elements of this composite good which give the whole its essential character or is the last heading which describes the components and which equally merits consideration as supplying the essential character. Within HS 9029, a similar analysis results in application of 9029.20 (Speedometers and tachometers) instead of HS 9029.10, which includes “Odometers.”
Bicycles, whether or not used for sports, are not classified in HS Chapter 95 so exclusion 1-k to HS Chapter 90 does not apply here.
The applicable subheading for all five items will be 9029.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bicycle speedometers. The general rate of duty will be 6 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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division