8712.00

Analysis

Subheading 8712.00 covers bicycles and other cycles (including delivery tricycles), not motorized, within heading 8712. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.

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.

The US splits it as follows: 8712.00.15 for bicycles having both wheels not exceeding 63.5 cm in diameter (11%), 8712.00.25 for if weighing less than 16.3 kg complete without accessories and not… (5.5%), 8712.00.35 for bicycles having both wheels exceeding 63.5 cm in diameter: other (11%), 8712.00.44 for bicycles having a front wheel exceeding 55 cm but not exceeding 63.5… (5.5%), 8712.00.48 for bicycles and other cycles (including delivery tricycles), not… (11%) and 8712.00.50 for bicycles and other cycles (including delivery tricycles), not… (3.7%).