HQ 951735: Request for Further Review of Protest 3701-91-100059, dated October 29, 1991, Concerning Bulb-type Horns

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 951735

                       September 14, 1992

CLA-2 CO:R:C:F:  951735  ALS

CATEGORY:  Classification

TARIFF NO.:  8714.99.9000

District Director of Customs
6269 Ace Industrial Dr.
P.O. Box 37260
Milwaukee, Wisconsin 53237-0260

RE:  Request for Further Review of Protest 3701-91-100059, dated
     October 29, 1991, Concerning Bulb-type Horns 

Dear Mr. Rudin:

     This ruling is on a protest that was filed against your
decision of August 30, 1991, in the liquidation of an entry
covering bulb-type horns used on bicycle and tricycle handlebars.

FACTS:

     The articles under consideration are 3 styles of bulb-type
horns.  Each style of horn has a tube, which is straight or curved
and made of metal or metallic-looking plastic or colored plastic,
with a squeezable bulb at its end.  The styles are designated item
00200-Jewel Horn, item 00202-Goose Horn, and item 209-Bugle Horn.
(Name pursuant to importer's catalogue).  When the bulb is squeezed
it forces air through the tube causing a sound to be emitted to
warn pedestrians and vehicular traffic of the approach of the
bicycle or tricycle.  Each horn has a bracket which permits it to
be securely attached to bicycle or tricycle handlebars.

ISSUE:

      Are the bulb-type horns accessories for wheeled toys designed
to be ridden by children or accessories for bicycles and other
cycles?

                              - 2 -

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.  
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative section
and chapter notes.  If GRI 1 fails to classify the goods and if the
heading and legal notes do not otherwise require, the remaining
GRI's are applied, taken in order.

     The importer believes that the bulb horns should be classified
as accessories for children's wheeled goods and classified in
subheading 9501.00.4000, HTSUSA, based on New York Ruling Letter
(NYRL) 845457, dated October 10, 1989.  The horns were liquidated:
(1) Item 209 - subheading 8714.99.9000, HTSUSA, as parts of
bicycles and (2) Items 200 and 202 - subheading 3926.90.9000,
HTSUSA, as other articles of plastic.

     In considering the proper classification of these horns, we
note that they are functional as horns, they are presented in the
importer's sales catalogue along with other items as options for
bicycles under the title BIKEXTRAS-YOUTH ACCESSORIES (emphasis
added), they are sold at the retail level as bicycle horns and they
have clamps which make them suitable for attaching to bicycle
handlebars.

     While these horns might also be used on tricycles, we believe
they are principally designed for and used on bicycles.  
We note, based on our observation, that the universe of bicycles
and sales outlets for same exceeds the universe of tricycles and
sales outlets for them.  This appears to be the reason the horns
are, as noted above, principally marketed and sold for bicycles.

     We believe that these horns are clearly distinguishable from
the horns classified in New York Ruling Letter 845457, dated
October 10, 1989.  That ruling covered horns with overly large
clamps of the type that would be used on "Hot Wheels"~ or other
wheeled goods for children and hence would be classified as
accessories for such goods.

     Based on the foregoing, we believe that bulb horns, which are
designed for use on bicycles and tricycles, should be classified
as parts and accessories of bicycles.  

                              - 3 -

HOLDING:

     Bulb horns for bicycles and tricycles are classifiable in
subheading 8714.99.9000, HTSUSA, and are subject to a general rate
of duty of 10 percent ad valorem. 

     Since the classification indicated above is the same as the
classification under which item 209 was liquidated and since the
rate of duty under which the classification indicated above for
the remaining horns is more than the liquidated rate, you are
instructed to deny the protest in full.

     A copy of this ruling should be attached to Customs Form 19
and provided to the protestant as part of the notice of action on
the protest.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division