The tariff classification of Snow Skis accessories for Strider’s 12-inch and 14-inch model Balance Bikes from China.

N326681 July 6, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071, 9503.00.0073 Ms. Elyssa Kutner Sidley Austin LLP 1501 K Street, N.W. Washington, DC 20005 RE: The tariff classification of Snow Skis accessories for Strider’s 12-inch and 14-inch model Balance Bikes from China. Dear Ms. Kutner: In your letter submitted June 17, 2022, you requested a tariff classification ruling on behalf of your client Strider Sports International, Inc. Photographs and descriptions of the Snow Skis accessory for Strider’s 12-inch and 14-inch model balance bikes were submitted with your inquiry. The products under consideration are balance bike accessories uniquely designed for, and exclusively used with, Strider’s 12-inch, and 14-inch, models of wheeled toys. Specifically, the sets of accessory skis for Strider’s balance bikes are identified as item PSKISET-12-BK, compatible for use with Strider’s 12-inch model, and item PSKISET-14-BK, which is intended for use with Strider’s 14-inch balance bike model. The snow skis are accessories that temporarily transform the wheeled toys into winter snow toys by the attachment of the skis to the wheels, which enable the bike to glide through a snowy terrain. With the addition of the snow skis, the balance bikes can be enjoyed throughout the winter in the backyard, cross country, or on a slight slope. The snow skis are composed of durable plastic to withstand cold and wet conditions, and easily attach to the wheels via Velcro straps for the 12-inch model, and clips for the 14-inch model, without any need for additional tools. The products help children learn riding essentials, such as balance and core stability. The 12-inch model snow skis are principally designed for the amusement of children ages 18 months to 5 years old and the skis for the 14-inch model are principally designed for the amusement of children ages 3 to 6 years old. In your request, you have identified two possible headings of the Harmonized Tariff Schedule of the United States (HTSUS) that describe the rocking base: heading 3924, as an article of plastic; or heading 9503, as an accessory to a wheeled toy. You suggest classification of these products in subheadings 9503.00.0071 and 9503.00.0073, HTSUS, respectively as accessories for wheeled toys and we agree. The applicable subheading for the Snow Skis accessory, item PSKISET-12-BK, which is designed specifically for Strider’s 12-inch model of balance bikes will be 9503.00.0071, 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. The applicable subheading for the Snow Skis accessory, item PSKISET-14-BK, which is designed specifically for Strider’s 14-inch model balance bikes, will be 9503.00.0073, 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