Attachable Kids Seat for Adult Bikes Correctly Classified as Accessory, CIT Rules

CBP correctly classified the WeeRide Carrier, which allows kids to ride on adult bikes in a seat between the adult seat and the handlebars, as a bike accessory, the Court of International Trade said in a July 9 ruling. The importer, Kent International, argued that the product is properly classified as “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: … Other seats: Of rubber or plastics: … Other” under HTSUS subheading 9401.80.40, which is duty free.

The company said CBP was mistaken when it classified the subject merchandise as “Parts and accessories of vehicles of heading 8711 to 8713: . . . Other: . . . Other” under HTSUS subheading 8714.99.80, at a 10% duty rate. Kent argued that the court must look to General Rules of Interpretation 3 to reach a more specific provision. The company said such an analysis is necessary before applying Note 1(h) of Chapter 94, which excludes goods in heading 8714 from being classified in in heading 9401.

The court ruled that a "relative specificity analysis" isn't required before applying an exclusionary note under GRI 1. "The court here is faced with competing provisions where one heading has a note excluding merchandise classifiable in the competing heading," it said. "Because the WeeRide Carrier is classifiable under heading 8714," the merchandise can't be classified in heading 9401 due to the exclusionary note, CIT said.