“ESLA Traditional Kicksled.” It is a sled that is used primarily for winter sport, with or without a dog, and on flat ice or packed snow. The sled is propelled by kicking or gliding and consists of a wooden chair attached to two steel runners that resemble skis. The chair can be used to hold a child or for gear storage. Plastic runner accessories clip onto the steel runners to allow the kicksled to glide better on packed snow surfaces. The kicksled comes in 6 sizes, which are all identical in design, and can be used by children aged 2 to adult.
The second product under consideration is identified as the “ESLA Kickspark.” This is another type of kicksled similar to the one described above. This kicksled is constructed of tubular steel or aluminum and features adjustable handlebars which are attached to the steel runners to accommodate riders of all ages. The user propels the kicksled by kicking or gliding down slopes. The “Kickspark” model does not incorporate a chair which would allow for gear storage or passengers. This kicksled may be used with a dog, however, it is not marketed exclusively for that purpose.
[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/N321035