CBP Ruling N256457 — The tariff classification of two balance bikes from China

Tariff classification

Headings: 9503

Product description

Both of these wheeled toys are designed to be used as training bicycles to teach a child to balance and steer without the use of training wheels. They both measure 34.5”(L) x 4.5”(W) x 19.75”(H), come equipped with 12” inflatable tires, and feature adjustable seats and handlebars. Model v2e’s frame weighs 8 lbs while Model v2s’s frame is slightly heavier at 9.9 lbs. The KaZAM does not incorporate any pedal or braking system. In order to propel the KaZAM, children must continually push their feet on the ground in an alternating manner. Once gliding, children lift their feet and place them on the footrest and practice balancing and steering. They are designed for children between 2 ½ and 5 years of age.

CBP rationale

The applicable subheading for the “KaZAM Balance Bikes, Models v2e and v2s, will be 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.

Full text

N256457 September 19, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Pamela Pinter Big Apple Customs Brokers, Inc. 151-02 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of two balance bikes from China Dear Ms. Pinter: In your letter dated August 7, 2014, you requested a tariff classification ruling on behalf of KaZAM LLC. Descriptive literature and photographs of two “KaZAM Balance Bikes,” Model v2e and Model v2s, were received with your inquiry. Both of these wheeled toys are designed to be used as training bicycles to teach a child to balance and steer without the use of training wheels. They both measure 34.5”(L) x 4.5”(W) x 19.75”(H), come equipped with 12” inflatable tires, and feature adjustable seats and handlebars. Model v2e’s frame weighs 8 lbs while Model v2s’s frame is slightly heavier at 9.9 lbs. The KaZAM does not incorporate any pedal or braking system. In order to propel the KaZAM, children must continually push their feet on the ground in an alternating manner. Once gliding, children lift their feet and place them on the footrest and practice balancing and steering. They are designed for children between 2 ½ and 5 years of age. The applicable subheading for the “KaZAM Balance Bikes, Models v2e and v2s, will be 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Forkan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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