Bicycle Safety Seats are 'Seats' not 'Parts,' CIT Judge Rules in Long-Running Dispute

Consistent classification of imported child safety seats for bicycles as seats rather than bicycle parts by the port of New York/Newark constitutes a "treatment" by CBP, Court of International Trade Judge Leo Gordon ruled in a March 24 opinion, granting summary judgment for importer Kent International. CBP classified some of the seats under subheading 8714.99.80 "other" bicycle parts, which carried a 10% duty rate. Kent claimed that the items were seats under the duty-free subheading 9401.80 and that CBP had violated the treatment provision with its classifications.