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Tariff classification of bicycle child carriers (U.S. trade court decision)

Tariff classification of bicycle child carriers

The U.S. Court of International Trade today granted the government’s motion for partial summary judgment in a case concerning the tariff classification of bicycle child carriers (items that allow a child to ride on an adult’s bicycle, situated between the adult seat and the front handlebars).

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  • The importer classified the products under the Harmonized Tariff Schedule of the United States (HTSUS) subheading 9401.80.40 at a 0% (zero) duty rate. This subheading applies for “Seats…Other seats: Of rubber and plastic:…Other.”
  • U.S. Customs and Border Protection (CBP), however, classified the merchandise under HTSUS subheading 8714.99.80 at a 10% duty rate. This subheading applies for “Parts and accessories of vehicles….Other: … Other.”

The trade court explained that the dispute centered on whether the carrier was classified under HTSUS heading 8714 as an accessory to a bicycle or heading 9401 as a seat. After examining the positions of each party, the court concluded that CBP had properly classified the merchandise under HTSUS subheading 8714.99.80, and granted the government’s motion for partial summary judgment.

The case is: Kent International, Inc. v. United States, Slip Op. 19-85 (CIT July 9, 2019). Read the trade court’s decision [PDF 488 KB]

 

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