&&This is a freestanding bicycle holder that is designed to hold one bicycle in an upright position. It is advertised for indoor use in the home, garage, or office. This stand is comprised of a metal base with two plastic feet, a metal track into which the rear wheel of the bicycle inserts, and an adjustable upright metal bar. An adjustment knob allows the upright bar to be moved up or down to accommodate the height of the bicycle. A Velcro strap is included to lock the front wheel to the bicycle frame.

&&You have proposed that the Bike Nook be classified in either heading 73.26 or 94.03 of the Customs Tariff; the former provides for other articles of iron or steel, the latter for other furniture and parts thereof. The Explanatory Notes to heading 94.03 provide examples of furniture covered by the heading and include articles such as cupboards, dressers, tables, bookcases, umbrella stands, etc. The Bike Nook is not similar in any way to any of the furniture examples cited in the Explanatory Notes, and is therefore excluded from classification in 94.03. The Explanatory Notes to heading 73.26 instruct that the heading covers “all iron or steel articles …other than articles…more specifically covered elsewhere in the Nomenclature”. The Bike Nook as a base metal mounting for a bicycle, is more specifically provided for in heading 83.02, which covers “base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like”.&&&&The Explanatory Notes to this heading state:&&&&This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however, extend to goods forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs.&&&&The Bike Nook meets the terms of heading 83.02 and is appropriately classified therein, specifically under ‘other’ subheading 8302.49.