Analysis
Subheading 8714.96 covers pedals and crank-gear, 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 3 US tariff lines below it are national.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 8714.96.90 (pedals and crank-gear, and parts thereof: other…).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 10%. The median line pays 8%.
The US splits it as follows: 8714.96.10 for pedals and parts thereof (8%), 8714.96.50 for cotterless-type crank sets and parts thereof (duty-free) and 8714.96.90 for pedals and crank-gear, and parts thereof: other crank-gear and parts… (10%).
By Census's concordance, most of its statistical lines are made by Motorcycle, Bicycle, and Parts Manufacturing (336991). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |