Analysis
Heading 8714 of the Harmonized Tariff Schedule covers parts and accessories of vehicles of headings 8711 to 8713. It divides into 9 six-digit subheadings and 24 eight-digit tariff lines, with 31 ten-digit statistical suffixes below them.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 8714.92.50 (wheel rims and spokes: spokes) and 8714.93.35 (other: other).
12 of its 24 lines with a percentage rate are duty-free at the general rate (50%) and 12 are dutiable, from duty-free up to 10%. The median line pays 1.5%.
The largest subheadings are 8714.93 (hubs, other than coaster braking hubs and hub…, 6 lines), 8714.91 (frames and forks, and parts thereof, 4 lines), 8714.99 (other, 4 lines) and 8714.96 (pedals and crank-gear, and parts thereof, 3 lines).
By Census's concordance, most of its statistical lines are made by Motorcycle, Bicycle, and Parts Manufacturing (336991) and Surgical Appliance and Supplies Manufacturing (339113). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8714.10.00 | Of motorcycles (including mopeds) | Free |
| 8714.20.00 | Of carriages for disabled persons | Free |
| 8714.91.20 | Valued over $600 each | 3.9% |
| 8714.91.30 | Frames: other | 3.9% |
| 8714.91.50 | Sets of steel tubing cut to exact length and each set having the number of tubes needed for the assembly (with other parts) into the frame and fork of one bicycle | 6% |
| 8714.91.90 | Frames and forks, and parts thereof: other | Free |
| 8714.92.10 | Wheel rims and spokes: wheel rims | 5% |
| 8714.92.50 | Wheel rims and spokes: spokes | 10% |
| 8714.93.05 | Aluminum alloy hubs with a hollow axle and lever-operated quick release mechanism | Free |
| 8714.93.15 | Other: three speed | Free |
| 8714.93.24 | Variable speed (except three speed) with internal gear changing mechanisms: two speed | Free |
| 8714.93.28 | Variable speed (except three speed) with internal gear changing mechanisms: other | 3% |
| 8714.93.35 | Other: other | 10% |
| 8714.93.70 | Free-wheel sprocket-wheels | Free |
| 8714.94.30 | Drum brakes, caliper and cantilever bicycle brakes, and coaster brakes; parts thereof (including cable or inner wire therefor, fitted with fittings) | Free |
| 8714.94.90 | Brakes, including coaster braking hubs and hub brakes, and parts thereof: other | 10% |
| 8714.95.00 | Other: saddles | 8% |
| 8714.96.10 | Pedals and parts thereof | 8% |
| 8714.96.50 | Cotterless-type crank sets and parts thereof | Free |
| 8714.96.90 | Pedals and crank-gear, and parts thereof: other crank-gear and parts thereof | 10% |
| 8714.99.10 | Click twist grips and click stick levers | Free |
| 8714.99.50 | Derailleurs and parts thereof | Free |
| 8714.99.60 | Trigger and twist grip controls for three speed hubs, and parts thereof; bicycle handlebar stems wholly of aluminum alloy (including their hardware of any material), valued over $2.15 each; and bicycle handlebar stem rotor assemblies | Free |
| 8714.99.80 | Other: other | 10% |