CLA-2 RR:CR:TE 967097 TMF
Ms. Cari Grego, Customs Compliance Manager
Dollar Tree Stores, Inc. 500 Volvo Parkway
Chesapeake, Virginia 23320
RE: Modification of New York Ruling Letter (NY) I89597, dated January 13, 2003 concerning the classification of bicycle bells from China
Dear Ms. Grego,
Pursuant to your request dated December 17, 2002 for a binding tariff classification ruling, Customs and Border Protection (formerly U. S. Customs Service) issued New York Ruling Letter (NY) I89597, dated January 13, 2003, which classified certain bicycle bells. This ruling classified the merchandise in subheading 8714.99.8000, Harmonized Tariff Schedule of the United States Annotated, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other.”
Upon review, the Bureau of Customs and Border Protection (CBP) has determined that the merchandise was erroneously classified. This ruling letter sets forth the correct classification determination.
Pursuant to section 625(c), Tariff Act of 1930, as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub.L. 103-182, 107 Stat. 2057, 2186 (1993) notice of the proposed revocation of NY I89597 was published on July 21, 2004, in Vol. 38, No. 30 of the CUSTOMS BULLETIN. No comments were received in response to this notice.
FACTS:
NY I89597 dated January 13, 2003 describes three bicycle accessories (SKU 803552): Bell, Streamers, Mirror, and Spoke Decorations. The bell, which is the subject of this ruling, is taken directly from the ruling and reads as follows:
You state in your narrative that all of the bicycle accessories are made of molded plastic in elaborate colors. The bell has a base metal housing and operates by twisting the top portion to produce the ring…The retail package will contain two…[items…and that the] samples provided are not packaged for retail sale because mock artwork is not available and does not contain appropriate country.
ISSUE:
What is the correct classification of the bicycle bell within the Harmonized Tariff Schedules of the United States Annotated?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings.
CBP originally classified the bicycle bells in subheading 8714.99.8000, which provides in pertinent part for other parts and accessories of vehicles of heading 8711 to 8713. We note that Explanatory Note 87.14 states the following:
This heading covers parts and accessories of a kind used with …non-motorised cycles, provided the parts and accessories fulfill both the following conditions:
They must be identifiable as being suitable for use or principally with the above-mentioned vehicles;
They must not be excluded [emphasis added] by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).
In your original narrative to CBP, you indicated that the subject bells are bicycle accessories that are not packaged for retail sale. We refer to Note 2, Section XVII, which states:
The expressions “parts” and “parts and accessories” do not apply
to the following articles, whether or not they are identifiable as for
the goods of this Section:
(d) Articles of heading 83.06.
Although you provided a narrative about the merchandise, you did not provide evidence (i.e., any evidence of retail packaging) of the bell’s exclusive use for bicycles. Rather, you simply stated that the bell is a bicycle accessory. Heading 8306, HTSUSA, provides, in pertinent part, for non-electric, base metal bells, gongs and the like. Note A to EN 83.06, states:
This group covers non-electric bells and gongs of
base metal…[including]…bells for bicycles…
As the subject bells are parts and accessories, we find that Note 2, Section XVII precludes the goods from classification within heading 8714, HTSUSA.
In this instance, you indicated in your original submission that the subject bells are non-electric, base metal housing bicycle accessories that operate by twisting the top portion to produce a ring sound. Therefore, the bells are classifiable within heading 8306, HTSUSA, specifically subheading 8306.10.0000, HTSUSA, which provides, eo nomine for bells, gongs and the like.
HOLDING:
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.
NY I89597, dated January 13, 2003, is hereby modified. Based on the foregoing, pursuant to GRI 1, the subject bells are classifiable in subheading 8306.10.0000, HTSUSA, which provides “bells, gongs and the like, nonelectric, of base metal;,,, bells, gongs and the like, and parts thereof,” dutiable at the column one general rate of 5.8 percent ad valorem.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division