CLA-2-87:OT:RR:NC:N1:101

Christopher L. Dalipe, Accounting Staff
Dynacraft BSC, Inc.
89 South Kelly Road
American Canyon, CA 94503-9670

RE: The tariff classification of an unassembled bicycle from Taiwan

Dear Mr. Dalipe,

In your letter dated October 17, 2011, you requested a tariff classification ruling.

The item being considered is an unassembled 29" 21S 2wenty N9ne/Triax Bicycle (Model # 8204-84TJ). You state in your request that it has a 29-inch aluminum MTB frame, tires and tubes measuring 29 inches by 1.95 inches and a gross weight of 19 kg.

The applicable classification subheading for the 29" 21S 2wenty N9ne/Triax Bicycle (Model # 8204-84TJ) will be 8712.00.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bicycles … , not motorized: Bicycles having both wheels exceeding 63.5 cm in diameter: Other.” The rate of duty will be 11%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

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 Richard Laman at 646-733-3017.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division