CLA-2-87:RR:NC:MM:101 H89079
Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, Minnesota 55347
RE: The tariff classification of four Bicycle Wheels from China or Taiwan
Dear Mr. Anderson:
In your letter dated March 1, 2002 you requested a tariff classification ruling on behalf of Pacific Cycle LLC.
You submitted four completely assembled wheels.
The first sample, Item # WHL 0103, is a completely assembled front wheel used for a 20-inch BMX Bike, which includes heavy-duty spokes, heavy-duty front axle and heavy-duty steel rim with protective strip insert.
The second sample, Item # WHL 0247, is a rear wheel used for a 20-inch BMX Bike, which includes heavy-duty spokes, rear hub-less sprocket(s), and heavy-duty steel rim with protective rubber strip insert.
The third sample, Item # WHL 0145, is a completely assembled front wheel used for a 26-inch mountain bike, which includes heavy-duty spokes, axle and heavy-duty steel rim with protective rubber insert.
The fourth sample, Item 88RW267NABH7, is a completely assembled rear wheel for a 26-inch mountain bike, which includes a rear axle hub with seven toothed sprockets and plastic guard, heavy-duty spokes, plastic reflector attached to the spokes, heavy-duty steel rim and protective rubber insert.
You state that you believe that the appropriate classification for the 26-inch rear wheel (88RW267NABH7), with multiple free-wheel sprockets is HTS 8714.93.7030. We disagree with your proposed classification.
You state that you believe that the appropriate classification for the 20-inch Rear Free Wheel, (WHL 0247), imported without sprocket(s) attached is HTS 8714.93.7060. We disagree with your proposed classification.
The applicable subheading for the four completely assembled wheels: Item # WHL 0103, Item # WHL 0247, Item # WHL 0145, and Item 88RW267NABH7 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% 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 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division