The tariff classification of the Rocking Base accessory for Strider’s 12-inch Balance Bike from China

N325537 May 10, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Elyssa Kutner Sidley Austin LLP 1501 K Street, N.W. Washington, DC 20005 RE: The tariff classification of the Rocking Base accessory for Strider’s 12-inch Balance Bike from China Dear Ms. Kutner: In your letter submitted April 19, 2022, you requested a tariff classification ruling on behalf of your client Strider Sports International, Inc. Photographs and descriptions of a rocking base accessory for Strider’s 12-inch model balance bike were submitted with your inquiry. The rocking base is an accessory uniquely designed for, and only intended to be used with, the Strider’s 12-inch model balance bike wheeled toy. The base temporarily transforms the toy bike into a rocking toy by securing the bike in place and enabling it to rock back and forth with movement. The toy bike simply clicks into the assembled base and becomes a stationary toy that babies and toddlers can enjoy. The ABS plastic rocking base provides a safe environment enabling children, who cannot yet use the balance bike as intended, to play on the wheeled toy. The rocker helps babies and toddlers learn to balance and develop spatial awareness and core strength. With a 40-pound weight limit, the rocking base is intended for use until the child is old enough to propel him or herself and glide on Strider’s 12-inch balance bike. The rocking base is intended for children 6 to 18 months old. In your request, you have identified two possible headings of the Harmonized Tariff Schedule of the United States (HTSUS) that describe the rocking base: heading 3924, as an article of plastic; or heading 9503, as an accessory to a wheeled toy. You suggest classification of this product in subheading 9503.00.0071, HTSUS, as an accessory to a wheeled toy and we agree. The applicable subheading for the rocking base will be 9503.00.0071, 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: Under 3 years of age.” 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 roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division