CLA-2-95:OT:RR:NC:N4:424
Ms. Melisa Christensen
Brave The Snow LLC
1410 Hartford Ave.
Saint Paul, MN 55116
RE: The tariff classification of the “ESLA Tradition Kicksled,” the “ESLA Kickspark,” the “ESLA Adventure Sled” and the “Kickbike City Adult Scooter” from Finland
Dear Ms. Christensen:
In your letter dated August 14, 2021, you requested a tariff classification ruling. Photographs and descriptive literature of each item were submitted with your inquiry.
The first item under consideration is referred to as the “ESLA Traditional Kicksled.” It is a sled that is used primarily for winter sport, with or without a dog, and on flat ice or packed snow. The sled is propelled by kicking or gliding and consists of a wooden chair attached to two steel runners that resemble skis. The chair can be used to hold a child or for gear storage. Plastic runner accessories clip onto the steel runners to allow the kicksled to glide better on packed snow surfaces. The kicksled comes in 6 sizes, which are all identical in design, and can be used by children aged 2 to adult.
The second product under consideration is identified as the “ESLA Kickspark.” This is another type of kicksled similar to the one described above. This kicksled is constructed of tubular steel or aluminum and features adjustable handlebars which are attached to the steel runners to accommodate riders of all ages. The user propels the kicksled by kicking or gliding down slopes. The “Kickspark” model does not incorporate a chair which would allow for gear storage or passengers. This kicksled may be used with a dog, however, it is not marketed exclusively for that purpose.
The third item under consideration is the “ESLA Adventure Sled.” This sled is similar to the “Kickspark.” It is also made of tubular steel and has steel runners that allow it to glide on snow. It is equipped with a flatbed area located in front of the rider that allows the user to carry their gear on winter adventures, such as trail rides, winter camping and ice fishing. This sled can be used with a dog, but it is primarily marketed for kicksledding.
Lastly, the “Kickbike City G4 Adult Scooter” is an adult sized, high performance kick scooter that has a vertical upright riding position with handlebars that can easily be raised or lowered. It includes a metal mesh basket, a bell, kickstand mudguards and a tool set. The scooter is equipped with steel hand brakes, a 26” front tire and 16” rear tire, and a lower ground clearance for easier kicking. It has a maximum weight capacity of 265 lbs. and is propelled in the same manner as a traditional children’s scooter, by direct pressure of a person’s foot against the ground.
The applicable subheading for the “ESLA Tradition Kicksled,” the “ESLA Kickspark,” and the “ESLA Adventure Sled” will be 9506.99.4500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Sleds, bobsleds, toboggans and the like and parts and accessories thereof: Other, including parts and accessories." The rate of duty will be 2.8 percent ad valorem.
The applicable subheading for the “Kickbike City G4 Adult Scooter” 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 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