CLA-2-95:OT:RR:NC:N4:424
Mr. Eddie Benford
Strider Sports International
1820 Samco Rd
Rapid City, SD 57702
RE: The tariff classification of two Strider balance bikes from China
Dear Mr. Benford:
In your letter dated January 19, 2014, you requested a tariff classification ruling.
Information was submitted regarding two types of Strider balance bikes which will be available in 16 and 20-inch steel frames. The 16-inch model, style SS-2, is designed for children between the ages of 6 and 12, while the 20-inch model, style SR-1, is designed for ages 13 and up. Each is a smaller version of a bicycle except that it does not incorporate any pedals, cables, chains or sprockets. In order to propel the balance bikes, children 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 handlebar incorporates a hand brake. They are available in the colors red, blue, green, black and white.
You state that these two models will be marketed and sold or donated to hospital and facilities that cater to special needs children with certain disabilities, such as Down syndrome, autism, as well as children with prosthetics, to assist in developing and/or rebuilding motor skills. You suggest classification under subheading 8713.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carriages for disabled persons, not mechanically propelled. However, we find that the subject articles are not specially designed for the transport of disabled persons. In addition, they are not similar in kind to the exemplars noted in Explanatory Note (EN) 87.13.
These balance bikes, although stated as being used for special needs children, belong to the same class or kind of merchandise as other similarly constructed wheeled toys which are principally designed for amusement purposes. In a conversation with this office, you stated that the most significant difference between these two models of balance bikes and another smaller model that your company imports and sells to toy stores, besides its size and narrower rear frame, is a handlebar that can be rotated rearward to position it closer to a disabled or handicapped rider. This feature alone does not distinguish it as belonging to a different class or kind of merchandise. Therefore, the item will be classified as a wheeled toy in Chapter 95.
The applicable subheading for the SS-2 (16-inch) Strider balance bike 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.
The applicable subheading for the SR-1 (20-inch) Strider balance bike will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 (646) 733-3025.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division