CLA-2-87:OT:RR:NC:N1:101
Mr. Stephen H. Wagner, Attorney
Fuerst Ittleman David & Joseph PL
1001 Brickell Bay Drive, 32nd Floor
Miami, FL 33131-4905
RE: The tariff classification of a cycle from Taiwan
Dear Mr. Wagner,
In your letter dated August 20, 2012, you requested a tariff classification ruling on behalf of ElliptiGO, Inc. of Solana Beach, California.
The item is identified as the ElliptiGO 8C Elliptical Cycle. Its frame is made of a tubular aluminum-zinc-magnesium alloy (7005 aluminum) with a double bottom bracket and it has two wheels (one front, one rear) with approximately twenty (20)-inch (50.8 cm) pneumatic tires. The handlebars of the Cycle are adjustable to the rider’s height, ranging from under 5 feet to up to 6 feet 6 inches. You state that ElliptiGO products are a type of pedal-driven scooter known as an “Elliptical Cycle” meaning that the forward propulsion for the cycle is imparted by the user using their feet to step down on laterally mounted pedals in an alternating right-left-right-left elliptical stepper motion. The pedals are connected to a drive chain that propels the rear wheel. Steering is performed by the rider via handlebars mounted onto the front end of the frame. Braking is accomplished via hand brakes attached to the handlebars. The ElliptiGO 8C has eight (8) gears for varying levels of resistance.
The applicable classification subheading for the ElliptiGO 8C Elliptical Cycle will be 8712.00.5000, (HTSUS), which provides for “Bicycles and other cycles … , not motorized: Other cycles.” The rate of duty will be 3.7%.
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://www.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,
Thomas J. Russo
Director
National Commodity Specialist Division