The tariff classification of chain-driven wheeled toys

NY 807268 March 31, 1995 CLA-2-95:S:N:N8:225 807268 CATEGORY: Classification TARIFF NO.: 9501.00.2000 Mr. Harold Ader Pinnacle Somerset Corporation 716 Jersey Avenue Jersey City, N.J. 07310-1393 RE: The tariff classification of chain-driven wheeled toys for children from Taiwan and China Dear Mr. Ader: In your letter dated February 27, 1995, received in this office on March 1, 1995, you requested a tariff classification ruling. Due to the nature of the product line and with your cooperation, one physical sample was examined by this office. The "Heart Throb" girls bicycle, item #12321, is one of a series of wheeled toys which includes: "Firestar" Boys #12320, "Blazer" Boys #12551 and "Polka Dot" Girls #12452. Your letter states that the above named models differ from the one examined by color, item number or name. The actual design specifications will be exactly the same as the article described herein. The "Heart Throb" bicycle is a chain-driven wheeled toy bearing two 12" plastic wheels and two training wheels. The training wheels are not intended for removal as the cycle does not incorporate any brake system. Warnings to this effect are appropriately placed in the owner's manual and on the retail package. Despite being chain-driven, the bicycle lacks a free-wheeling hub which is necessary to gain the sustained momentum to coast on two wheels. In addition, the wheels are not large or heavy enough to provide angular movement to keep the bike in an upright position without the the training wheels. These features support classification of the article as a wheeled toy for children in Chapter 95. The applicable subheading for the "Heart Throb" girls item #12321, "Firestar" boys item #12320, "Blazer" boys item #12551 and "Polka dot" girls item #12452 will be 9501.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children: chain-driven wheeled toys. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport