Polyurethane bicycle tire
Active· CBP ruling HQ 084214· Issued 1989-07-12
Ruling text
HQ 084214
July 12, 1989
CLA-2 CO:R:C:G 084214 VEA
CATEGORY: Classification
TARIFF NO.: 8714.99.90
Mrs. Theo Dahl
Norman G. Jensen, Inc.,
P.O. Box 146
Sweetgrass, Montana 59484
RE: Polyurethane bicycle tire
Dear Mrs. Dahl:
Your letter of March 8, 1989, requests a ruling on
behalf of PolyAir Tires Inc., on the classification of a
polyurethane tire imported from Calgary, Canada, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The importer's submission describes the merchandise as a
multi-cellar polyurethane bicycle tire. The tires are solid,
have no tubes, and are non-pneumatic. They are manufactured in
Calgary, Canada and are available in three different sizes: 27"
x 1 and 1/4", 26" x 1.5", and 28" x 1.5".
The importer describes the PolyAir tire as a flat-proof
maintenance free tire which is composed of microscopic air
cells trapped in a maxtrix of polyurethane. In wet weather,
these tires allow for responsive braking on wet surfaces.
ISSUE:
Whether the polyurethane bicycle tire is classified as
an article of plastic in heading 3926, or in heading 8714 as a
part and accessory of a vehicle of headings 8711 to 8713.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) govern
classification under the HTSUSA.
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GRI 1 provides that classification shall be determined
according to the terms of the heading and any relative section
or chapter notes.
The relevant headings at issue in this case include:
3926 Other articles of plastics and articles of
other materials of headings 3901 to 3914.
* * * * * * * * *
8714 Parts and accessories of vehicles of headings
8711 to 8713:
* * * * * * * * *
Based on the language of the headings, the bicycle tires
at issue are described in headings 3926 and 8714. However,
classification in heading 3926 is precluded by Chapter 39 note
2(p). That note states that this chapter does not cover parts
of aircraft or vehicles of section XVII. Bicycles are
classified in heading 8712, which is included in section XVII.
Heading 8714 is the appropriate heading for classifying
these tires. It provides for parts and accessories of vehicles
of headings 8711 to 8713. Bicycles are classified in heading
8712. The tire is a necessary component of the wheel assembly,
without which the bicycle remains incomplete, and thus is an
essential part of the bicycle.
Section note 3 to Section XVII states, for purposes in
this case, that the parts and accessories classifiable in
heading 8714 must be suitable for use solely or principally
with the vehicles in heading 8712, subject to the the
exclusions in section note 2 to Section XVII. Bicycle tires of
plastics are not excluded by note 2 to Section XVII and are
designed to be used exclusively with bicycles, which are
classified in heading 8712.
Parts and accessories classified in heading 8714 are
dutiable at 9% under the U.S.-Canada Free-Trade Agreement (FTA)
if they originate in Canada. Under General Note 3(c)(vii), a
good originates in Canada if it is wholly obtained or produced
in the territory of Canada, or if it has been transformed in
the territory of Canada. Under the facts presented in this
case, we cannot determine whether the tire meets the conditions
of Note 3(c)(vii). A copy of that provision is attached.
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HOLDING:
The polyurethane bicycle tire is classified in
subheading 8714.99.90 as a part of a vehicle of heading 8712,
and is dutiable at 10 percent ad valorem. It may be dutiable
at the reduced rate of 9% ad valorem if it satisfies the
conditions of General Note 3(c)(vii) as an originating good
under the FTA.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 084214, retrieved 2026-10-12T05:18:31Z, republished verbatim. This digest is informational; only CBP issues binding rulings.