CBP Ruling N290075 — The tariff classification of a Strider balance bike from China

Tariff classification

Headings: 9503

Product description

The item consists of a balance bike, model SK1 (14 – inch), which is designed for children between the ages of 3 and 7. The item is a smaller version of a bicycle except that it does not incorporate any pedals, cables, chains or sprockets. The concept is that a child will learn to balance and control the bike in ‘balance mode’. In order to propel a balance bike, a child must continually push their feet on the ground in an alternating manner. Once gliding, children lift their feet and place them on a removable footrest and practice balancing and steering. The footrest may, at a later time, be removed and replaced with an aftermarket pedal kit. The Strider balance bike, model SK1 is essentially the same balance bike configuration and class as model SS-2 (16-inch) with was ruled on in NY Ruling N249905.

Full text

N290075 September 27, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Timothy Jacobs Strider Sports Int’l, Inc. 2221 North Plaza Drive Rapid City, SD 57702 RE: The tariff classification of a Strider balance bike from China Dear Mr. Jacobs: In your letter dated September 8, 2017, you requested a tariff classification ruling. Photographs and a description of the Strider balance bike were submitted with your inquiry. The item consists of a balance bike, model SK1 (14 – inch), which is designed for children between the ages of 3 and 7. The item is a smaller version of a bicycle except that it does not incorporate any pedals, cables, chains or sprockets. The concept is that a child will learn to balance and control the bike in ‘balance mode’. In order to propel a balance bike, a child must continually push their feet on the ground in an alternating manner. Once gliding, children lift their feet and place them on a removable footrest and practice balancing and steering. The footrest may, at a later time, be removed and replaced with an aftermarket pedal kit. The Strider balance bike, model SK1 is essentially the same balance bike configuration and class as model SS-2 (16-inch) with was ruled on in NY Ruling N249905. The applicable subheading for the SK1 (14-inch) Strider balance bike will be 9503.00.0073, 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: 3 to 12 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →