The tariff classification of Ninja Children's Mini-Scooter from Taiwan

NY G83804 November 3, 2000 CLA-2-87:RR:NC:MM:101 G83804 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Mr. Paul Leitner Continental Agency, Inc. Customhouse Brokers 535 Brea Canyon Rd., Walnut, California 91789 RE: The tariff classification of Ninja Children's Mini-Scooter from Taiwan Dear Mr. Leitner: In your letter dated October 2, 2000 you requested a tariff classification ruling on behalf of your client Zenital Inc. You submitted a sample as well as advertising literature of the "Ninja Children's Mini-Scooter." You state that the scooter is designed and marketed for use by children. The scooter is made of an unspecified metal alloy. It has two 100-mm PU wheels. The handlebars fold and are adjustable in height. The scooter also has an alloy fender that is also used as the brake. The scooter is foldable for ease in transport. Its folded size is 23.6" x 4.3" x 6.3". It weighs 6.2 lbs. You state that Zenital's scooter is designed and marketed for use by children and that the packaging expressly identifies it as a "Children's Mini-Scooter". You therefore suggest that the scooter is properly classified under HTS 9501.00.4000, which provides for Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars);…: Wheeled toys designed to be ridden by children and parts and accessories thereof: Other. The duty rate is Free. Even though you indicate that the "Ninja Children's Mini-Scooter" is designed and marketed for use by children it is similar in design and construction to other imported scooters that are not designed to be limited to the use by children. We, therefore do not concur with your claim that the "Ninja Children's Mini-Scooter" is properly classified under HTS 9501.00.4000. The applicable subheading for the "Ninja Children's Mini-Scooter" will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles not mechanically propelled; and parts thereof: Other vehicles: Other…Other: Other. The rate of duty will be 3.2% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division