Feb. 5 CBP Bulletin Proposes to Revoke Rulings on Child Bicycle Seats
In the Feb. 5 issue of the CBP Customs Bulletin (Vol. 48, No. 5), CBP published a notice that proposed to revoke rulings and similar treatment for the tariff classification of child bicycle seats.
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Comments on Proposed Revocations Due March 7
CBP said consideration will be given to any written comments received by March 7 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposed Revocations
CBP is proposing to revoke the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
Child Bicycle Seat
| Item: Britax Jockey bike 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, an 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. |
| Current: 9401.80.4045, Free, (Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: Other seats: Other: Other.) |
| Proposed: 8714.99.80, 10%, (Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other…) |
| Reason: CBP found the child seat has a direct relationship to the adult bicycle because it attaches directly to the adult bicycle. Its function of providing a seat for a child is subordinate to the adult bicycle’s function of enabling an adult to ride the bicycle and it allows the bike to transport two people, increasing the bike's effectiveness, said CBP. Therefore, the seat should be classified in heading 8714, which excludes it from classification in heading 9401, the agency said. |
| Proposed for revocation: NY N166197 (2011), NY N0667227 (2009), NY N016953 (2007) |
| Proposed new ruling: HQ H180103 |