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CBP Proposes Import Tariff on Kids’ Trampolines

Tuesday, February 27, 2018
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is proposing to reclassify a trampoline that allows children to play and listen to music when jumping as exercise equipment under HTSUS 9506.91.0030 (4.6 percent duty) rather than as a toy under HTSUS 9503.00.0080 (duty-free). Ruling NY N012532 would be revoked to reflect this change. Comments on this proposal are due no later than March 23.

CBP states that to be considered a toy an article must be principally designed for amusement and not practicality. These trampolines, on the other hand, provide physical recreation and athletic coordination similar to jumping on larger trampolines. CBP also cites a 2001 ruling (HQ 963284) stating that an item does not have to be a regulation or official size to be considered sports equipment, provided that it is sufficiently sturdy and challenging to qualify as a “junior edition.”

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