Factors other than oxygen consumption impact heart rate, including; temperature, emotions, previous food intake, body position, muscle groups exercised, continuous or discontinuous (stop-and-go) activity, and whether muscles act statically or dynamically.
Higher heart rates occur in upper-body physical activity; they are also higher when muscles act statically in straining-type movements than in dynamic movements at any sub maximal oxygen consumption. This means using a HR-VO2 line developed during running or cycling will over predict the measured oxygen consumption.