The tariff classification of bicycle prototypes from China.

N287165 July 12, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Darlene Buro Customs Brokerage Manager All Air Custom Brokers, Inc. 145-68 228th Street, 2nd Floor Springfield Gardens, NY 11413 RE: The tariff classification of bicycle prototypes from China. Dear Ms. Buro: In your letter dated June 12, 2017, on behalf of Fendi North America, you requested a tariff classification ruling. Illustrative literature and description were submitted. The four bicycle prototypes under consideration, identified as “Bike,” “Tandam,” “Tandam A,” and “Tandam B,” are nonfunctional bicycle prototypes made primarily of steel, which serve as ornamental store window displays. Photographs and description submitted, indicate that the merchandise concerned will be floor standing and used to display representations of Fendi merchandise in shop windows during the sales campaign of “Fendi Fashion Week Window September 2017.” The product identified as “Bike” represents a classic bicycle. “Tandam” represents a tandem bicycle built for two. “Tandam A” represents the front half of a tandem bicycle, and “Tandam B” represents the back half of a tandem bicycle. These bicycle prototypes are not suitable for cycling activities. Components have been modified so that they cannot operate or be considered functional bicycles. In their imported condition, the brakes, gear wires, and chains are eliminated; the handlebars, seats and pedals are welded and immovable; and the wheels are replaced by stainless steel circular tubes with the letter “F” featured in the center and equipped with a ground-fixing base. Additionally, the circular tubes are permanently affixed to platforms, rendering the bicycle prototypes immobile. In the United States Court of Customs and Patent Appeals, United States v, Quon Quon Company, No. 4945, 1 C.A.D. 699, 46 C.C.P.A. 70 dated 1959, the Court stated: Of all things most likely to help in the determination of the identity of a manufactured article, beyond the appearance factors of size, shape, construction and the like, use is of paramount importance. Upon review of the legal notes to Chapter 94 of the HTSUS, we find no exclusionary notes relevant to the merchandise concerned that would prevent the possible classification of these bicycle prototypes within heading 9403, HTSUS. We next turn to the Explanatory Notes (ENs) to the HTSUS, for guidance and interpretation of the HTSUS. When interpreting and implementing the HTSUS, the ENs of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): For the purposes of this Chapter, the term “furniture” means: [Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.] The ENs to the HTSUS, heading 9403, provided in pertinent part, that: This heading covers furniture and parts thereof, not covered by the previous headings (9401 to 9402). It includes furniture for general use (e.g., cupboards, showcases, tables, telephone stands, writingdesks, escritoires, bookcases, and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses. It is our opinion that the [bicycle prototypes] rendered immobile and used to display representations of Fendi merchandise are akin to display racks and would fall within the meaning of furniture, particularly under the category of furniture for special uses. Accordingly, the merchandise concerned falls to subheading 9403.20, HTSUS, as “Other metal furniture.” The applicable subheading for four bicycle prototypes: “Bike,” “Tandam,” “Tandam A,” and “Tandam B,” will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division