Analysis
Heading 8712 of the Harmonized Tariff Schedule covers bicycles and other cycles (including delivery tricycles), not motorized. It has 6 tariff lines.
The spread of 7.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 11%, applies to 8712.00.15 (bicycles having both wheels not exceeding 63.5 cm…) and 8712.00.35 (bicycles having both wheels exceeding 63.5 cm in…).
None of its 6 lines is duty-free at the general rate. Rates run from 3.7% to 11% with a median of 8.25%, so the line you choose sets the duty.
Its lines are 8712.00.15 for bicycles having both wheels not exceeding 63.5 cm in… (11%), 8712.00.25 for if weighing less than 16.3 kg complete without accessories… (5.5%), 8712.00.35 for bicycles having both wheels exceeding 63.5 cm in diameter… (11%), 8712.00.44 for bicycles having a front wheel exceeding 55 cm but not… (5.5%), 8712.00.48 for bicycles and other cycles (including delivery tricycles)… (11%) and 8712.00.50 for bicycles and other cycles (including delivery tricycles)… (3.7%).
Its median rate of 8.25% sits at the 91st percentile of the headings in chapter 87.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8712.00.15 | Bicycles having both wheels not exceeding 63.5 cm in diameter | 11% |
| 8712.00.25 | If weighing less than 16.3 kg complete without accessories and not designed for use with tires having a cross-sectional diameter exceeding 4.13 cm | 5.5% |
| 8712.00.35 | Bicycles having both wheels exceeding 63.5 cm in diameter: other | 11% |
| 8712.00.44 | Bicycles having a front wheel exceeding 55 cm but not exceeding 63.5 cm in diameter and a rear wheel exceeding 63.5 cm in diameter, weighing less than 16.3 kg complete without accessories and not designed for use with tires having a cross-sectional diameter exceeding 4.13 cm, valued $200 or more each | 5.5% |
| 8712.00.48 | Bicycles and other cycles (including delivery tricycles), not motorized: other bicycles | 11% |
| 8712.00.50 | Bicycles and other cycles (including delivery tricycles), not motorized: other cycles | 3.7% |