CLA-2 CO:R:C:G 087183 AJS
Mr. Patrick C. Carroll
Attorney at Law
24022 Calle de la Plata
Suite 400
Laguna Hills, CA 92653
RE: All Terrain Bicycle (ATB). HQ 087737.
Dear Mr. Carroll:
This ruling is in response to your letter of May 7, 1990,
requesting a tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of seven models of ATB
style bicycles.
The GT Timberline, Outpost, Talera possess tires which
measure 26 inches in diameter with a width of 1.5 inches (66.04
cm x 3.81 cm). It is claimed that these bicycles weigh less than
36 pounds complete without accessories.
The MT Shasta Serengheti and Arrowhead possess tires which
measure 26 inches in diameter with a width of 1.60 inches (66.04
cm x 4.064 cm). The MT Shasta Saddleback possesses tires which
measure 26 inches in diameter with a width of 1.5 inches (66.04
cm x 3.81 cm). It is claimed that these bicycles weigh less than
36 pounds complete without accessories. No information has been
provided regarding the MT Shasta Sonora.
-2-
ISSUE:
Whether the bicycles at issue are classifiable within
subheading 8712.00.20 or 8712.00.30, HTSUSA.
LAW AND ANALYSIS:
In HQ 087737 (August 27, 1990)(copy attached), Customs
dealt with the classification of ATBs equipped with tires which
measured over 25 inches in diameter with a cross-sectional
diameter not exceeding 1.625 inches, and which weighed less than
36 pounds complete without accessories. In this ruling, we
stated that "in order to qualify for classification in item
732.18, TSUS, the importer must demonstrate that there are
important design features in the bicycles that preclude the use
of tires exceeding 1.625 inches in diameter." We classified
these bicycles within item 732.24, TSUS, based on the fact that
it had not been demonstrated that the bicycles could not be
properly and safely used with tires exceeding 1.625 inches. The
ATB style bicycles at issue are similar if not identical to these
ATBs and also do not satisfy the above requirement regarding tire
size.
In HQ 087737, we also stated that the merchandise was
classifiable within subheading 8712.00.30, HTSUSA. This
conclusion was based on the fact that the provisions under the
HTSUSA track directly to the provisions under the TSUS. This
continues to be our position regarding this type of merchandise.
Accordingly, the ATB style bicycles at issue are subject to the
same analysis as that expressed in HQ 087737. Absent a showing
that these bicycles cannot be properly and safely used with tires
exceeding 4 cm in cross-sectional diameter, we must find these
articles properly classifiable within subheading 8712.00.30.
HOLDING:
The bicycles at issue are classifiable within subheading
8712.00.30, HTSUSA, which provides for other bicycles having both
wheels exceeding 65 cm in diameter dutiable at the rate of 11
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division