What is the exact Harmonized System Code (HS Code) for strollers, car seats, and handcarts upon import? Released

Identifying the correct Harmonized System Code (HS Code) during import customs clearance is the most fundamental starting point for determining not only tariff rates and value-added tax, but also various legal requirements and customs procedures. We provide detailed explanations of the HS Codes for strollers, car seats, and hand carts.

1. Stroller, Pram

Strollers are classified under Heading 8715 of the Harmonized Tariff Schedule, “Baby carriages and parts thereof,” and thus have HS Code 8715.00-0000.

According to the Harmonized System Explanatory Notes, baby carriages are described as 'irrespective of whether or not folding, fitted with two or more wheels and generally designed to be pushed by hand.' This includes various types of devices for transporting infants, such as push-chairs, perambulators, and strollers. The core of this classification lies in the specific purpose of 'transporting infants' and the functional characteristic of 'wheeled transport vehicles moved by pushing by hand.' Detailed designs or functions of strollers, such as their material, folding capability, or additional storage space, do not alter this general classification.

The general basic tariff rate for this item is 8%. However, depending on the country of origin, lower rates such as those under Free Trade Agreements (FTA) may apply. Therefore, when importing, it is essential to verify the detailed specifications of the product and the availability of a certificate of origin to ensure that tariff reduction benefits are not missed.

2. Car Seat

Car seats are classified under Heading 9401 of the Harmonized Tariff Schedule, “Seats,” and specifically sub-heading 9401.80, “Other seats,” thus having HS Code 9401.80-0000.

Many people might expect car seats to be classified under Chapter 87 (vehicle-related items) because they are used in vehicles. However, sub-heading 9401.80 of the Harmonized System Explanatory Notes explicitly includes 'safety seats suitable for the carriage of infants and toddlers in vehicles or other means of transport.' Furthermore, it elaborates on their characteristics, stating that 'these safety seats can be detached from or attached to vehicle seats using seatbelts and straps.' This means that car seats are classified with an emphasis on their essential function as an 'independent safety seat' for the safe boarding of infants and toddlers, rather than as a mere part of a vehicle.

Aside from the HS Code, the most crucial consideration when importing car seats is safety certification (KC certification). Under the 'Special Act on Safety of Children's Products,' infant car seats are classified as children's products subject to safety confirmation, requiring mandatory KC certification for import and sale in Korea. This is a matter directly related to the life and safety of infants and toddlers, so all related procedures must be thoroughly followed, and necessary certification documents must be perfectly prepared before customs clearance. Customs clearance is impossible without certification documents, and legal sanctions may be imposed. The basic tariff rate is 8%, but again, the possibility of applying FTA preferential rates should be reviewed through a certificate of origin.

3. Hand Cart

Hand carts designed and manufactured for the versatile purpose of loading and transporting goods are classified under Heading 8716 of the Harmonized Tariff Schedule, “Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof,” and thus have HS Code 8716.80-1000.

A hand cart is defined as a 'multi-purpose transport tool capable of carrying a substantial amount of cargo,' and it is clearly distinguished from strollers under Heading 8715 of the Harmonized Tariff Schedule. While strollers specialize in transporting infants, hand carts focus on transporting cargo. Specifically, the description 'hand-carts, not mechanically propelled, fitted with four wheels, designed for carrying persons or goods' provides the specific reason for classification under sub-heading 8716.80 within Heading 8716. This refers to transport vehicles moved by human power without a motor or other motive force.

This classification encompasses non-mechanically propelled transport equipment such as pushcarts, shopping carts, and platform carts used for various purposes including industrial sites, agriculture, household use, and outdoor activities. The basic tariff rate is 8%, and similarly, the applicability of FTA preferential rates can be checked via a certificate of origin to achieve tariff reduction. The classification of hand carts can vary depending on the product's size, material, loading capacity, and special features, so it is crucial to carefully examine the characteristics of the individual product being imported to determine the accurate HS Code.

Accurate HS Code classification is extremely important as it affects various aspects, including not only tariff rates but also value-added tax, import requirements, and customs procedures. Thorough preparation is especially necessary beforehand for items like car seats, where safety certification is mandatory. If you are importing new products or require classification for complex items, we recommend consulting with a customs expert to ensure accurate and safe customs clearance.