8712.00.44

Analysis

HTS 8712.00.44 covers 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… under heading 8712 (bicycles and other cycles (including delivery tricycles), not motorized).

Rates on the nearby lines range from 3.7% to 11%. The costliest confusion would be with 8712.00.48 (bicycles and other cycles (including delivery tricycles), not…) at 11%, a difference of 5.5 points on the customs value.

The general duty rate is 5.5% of the customs value, which is above most the rates in chapter 87 (88th percentile of 212 lines with an ad valorem rate). On a shipment valued at $10,000 that is $550 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 2.75% for JP.

The column 2 rate, for countries without normal trade relations, is 30%, 5.5 times the general rate.