Analysis
Subheading 8714.91 covers frames and forks, and parts thereof, within heading 8714. 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 4 US tariff lines below it are national.
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 6%. The median line pays 3.9%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 8714.91.50 (sets of steel tubing cut to exact length and each…).
The US splits it as follows: 8714.91.20 for valued over $600 each (3.9%), 8714.91.30 for frames: other (3.9%), 8714.91.50 for sets of steel tubing cut to exact length and each set having the… (6%) and 8714.91.90 for frames and forks, and parts thereof: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |