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归类说明：三轮儿童自行车应视为儿童的运动用品要归入第95章，查阅本章品目条文，将其归入编码95030010;两轮儿童自行车同样作为儿童运动用品，似乎也应归入第95章.但查阅本章注释一(十四)，可知：本章不包括儿童两轮车(要归入品目8712)。查阅品目8712并按其尺寸(儿童自行车必定小于16英寸)归入编码87120081。
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