The items under consideration are a D'Lite X, Double, Aqua (Model Number 938101), a D'Lite X, Single, Aqua, (Model Number 938102), an Encore X, Turquoise (Model Number 937101), a Honey Bee, Red (Model Number 949209), and a Cub X, Atomic Red (Model Number 943307), which are five models of strollers that can be converted into bicycle trailers. Once purchased by the consumer, the product requires several assembly steps to become operable as a stroller with seating for one or two children, depending on the model. Each model can be converted from a stroller to a bicycle trailer with an additional accessory, a steel hitch, which is included in the box.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N321315