Bicycle frames and front forks; HQ 954600

HQ 954762 November 18, 1993 CLA-2 CO:R:C:M 954762 LTO CATEGORY: Classification TARIFF NO.: 8714.91.20; 8714.91.30; 8714.91.90 Mr. Roger L. Lee World Class Cycles 11 Dewey Road Commack, New York 11725 RE: Bicycle frames and front forks; HQ 954600 Dear Mr. Lee: This is in response to your letter of August 5, 1993, requesting the classification of bicycle frames and front forks under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The articles in question are racing bicycle frame sets, consisting of a frame and matching fork. You state that the frame sets are the same except for the steel alloy used in their construction. ISSUE: Whether the bicycle frames and front forks must be classified separately under subheadings 8714.91.20 or 8714.91.30, HTSUS, for the frames, and subheading 8714.91.90, HTSUS, for the forks. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." Heading 8714, HTSUS, provides for parts and accessories of the vehicles of heading 8712, HTSUS (bicycles). The frame and front fork in question are used solely with the bicycles of heading 8712, HTSUS, and therefore, satisfies the terms of heading 8714, HTSUS. - 2 - The subheadings at issue are as follows: Other: 8714.91 Frames and forks, and parts thereof: Frames: 8714.91.20 Valued over $600 each 8714.91.30 Other * * * * * * * * * * * * * 8714.91.90 Other In HQ 954600, dated September 17, 1993, this office considered the classification of a bicycle frame and fork (and two rear drop- out bolts) packaged together in one box. In that ruling, we held as follows: While the frames and forks in question are packaged together, there is no subheading which covers a frame and fork assembly. Further, a frame and fork assembly cannot be classified together by any other method (i.e., as a GRI 3(b) composite good, or a GRI 3(b) set, etc.). Thus, it is necessary to classify the frames and forks as if they were imported separately. Bicycle frames valued over $600 each, when imported separately, are classifiable under subheading 8714.91.20, HTSUS. Other frames are classifiable under subheading 8714.91.30, HTSUS. Bicycle forks, when imported separately, are classifiable under subheading 8714.91.90, HTSUS. The bicycle frames and forks that you intend to import will be classified accordingly. HOLDING: The frames valued over $600 each are classifiable under subheading 8714.91.20, HTSUS. The frames which are not valued over $600 each are classifiable under subheading 8714.91.30, HTSUS. The corresponding rate of duty for articles of these subheadings is 4.9% ad valorem. The front forks are classifiable under subheading 8714.91.90, HTSUS, which provides for other bicycle parts. The corresponding rate of duty for articles of this subheading is 10% ad valorem. Sincerely, John Durant, Director