CLA-2-87:OT:RR:NC:N4:424
Mr. Oscar Palacios
C.H. Robinson Int’l
680 Knox Street
Torrance, CA 90502
RE: The tariff classification of a baby stroller wagon from China
Dear Mr. Palacios:
In your letter submitted on November 7, 2022, you requested a tariff classification ruling on behalf of your client, Westfield Outdoors Inc. Photographs and a description of the “BusyBee Kids Metro 2-Child Stroller Wagon” were submitted with your inquiry.
The “BusyBee Kids Metro 2-Child Stroller Wagon” has the capacity to fit two children between the ages of 2 and 7. The stroller is made of a 100% polyester fabric cover, placed over a steel alloy frame that is shaped like a wagon. It contains two seats, each with a 5-point harness system where each child would be secured in an inward facing direction. The stroller also contains four rotating wheels containing locking mechanisms. The front wheels are equipped with individual locks, while the back two wheels are linked using a single mechanism that locks both wheels. It also includes a removable canopy to shield the children from the sun along with an integrated flip-up table with cupholders. The stroller can be pushed using an adjustable handle while also having the option of being pulled, as one would a wagon, using an adjustable telescopic handle. The stroller measures 37.8” x 27.5” x 46” in its fully assembled form and measures 15.5” x 27.5” x 29.1” when folded for storage.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS), is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the wagon and stroller components of the article in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the “BusyBee Kids Metro 2-Child Stroller Wagon” is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. GRI 3(b) states that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.”
It is the opinion of this office that the essential character of this item is that of a stroller as substantiated by the five-point child harnesses and the locking wheels. These safety features are not characteristic of standard wagons, and the presence of these features is evidence of the function of the item as a stroller. The added features of the snack tray and canopy are also standard features of a child’s stroller. The product is specifically designed for the transport of children and is not intended for use to transport goods and materials. Additionally, the marketing photographs and literature demonstrate the use of this item by parents for use primarily as a stroller.
The applicable subheading for the ““BusyBee Kids Metro 2-Child Stroller Wagon” will be 8715.00.0020, HTSUS, which provides for Baby carriages (including strollers) . . .: Baby carriages (including strollers). The rate of duty will be 4.4% ad valorem.
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