Childrens cots are usually classified under 9403.50.00 (other wooden furniture for bedrooms), and the tariff rate is generally 0 - 10%, but it needs to be further subdivided according to materials, functions, etc.兒童自行車通常歸入8712.0080,但不同材質、功能可能有差異,我們曾遇到碳纖維車架被歸入其他稅號的情況