CLA-2-94:OT:RR:NC:N4:433
Paul Vroman
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of a child bike seat from Germany.
Dear Mr. Vroman:
In your letter dated May 12, 2011, on behalf of Britax Child Safety Inc., you requested a tariff classification ruling. As requested, the sample submitted will be returned.
The Britax Jockey bike seat is a bicycle-mounted child seat. The seat is positioned behind the rider’s saddle. The seat is composed of a molded plastic shell with a reversible cover, and has an attached safety harness. Two metal bars, attached to the seat, extend downwards to connect with the bicycle’s frame via a steel bracket. This seat features an extra large spoke cover to prevent the child’s legs from getting caught within the wheel spokes, adjustable back rest to change the seat position from upright to reclined, and a height adjustable headrest that can move up and down depending upon the child’s height. Illustrative and descriptive literature indicate that the seat is suitable for touring or sports bikes of sizes 26 inches to 28 inches, with a tube diameter of 28 to 40mm, and a luggage carrier width of up to 150mm.
For tariff classification purposes under the Harmonized Tariff Schedule of the United States (HTSUS) the bicycle-mounted child seat is composed of different components (plastic, fabric and metal) and is therefore considered a composite good. The plastic molded child seat with fabric covering and bracket unit are adapted one to the other and together form a whole unit. Such a composite good is classified as if it consisted of the material or component that imparts the essential character to the good. Weighing various factors, we find that the plastic molded seat imparts the essential character to the good, in that the seat can function without the fabric covering, allows for the child to accompany the rider of the bicycle, and is marketed and sold as a child’s bike seat.
The applicable subheading for the child’s bike seat, mounted to the frame and sitting behind the saddle of a bicycle, will be 9401.80.2031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Of reinforced or laminated plastics: 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division