The tariff classification of parts of children’s wheeled ride on toys.

PD E80181 April 16, 1999 CLA-2-95:NEW:TCB II:DO5 E80181 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of parts of children’s wheeled ride on toys. Dear Ms. Wood: In your letter dated March 29, 1999, on behalf of your client Today’s Kids, you requested a tariff classification ruling. With your letter you submitted samples of various articles that will be used as parts of children’s wheeled ride on toys. Included are a plastic bellows that acts as the horn of the toy, and drawings of the headlight bezels, front bumper, and hubcaps. All of these parts will be made of plastic. You state that these are the only items that will be imported. The country of origin for these parts will be either Hong Kong or China. The applicable subheading for these parts will be 9501.00.4000 Harmonized Tariff Schedule of the United States (HTS) which provides for Wheeled toys designed to be ridden by children and parts and accessories thereof: Other. The applicable 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, Kathleen M. Haage Area Director New York/Newark Area