The tariff classification of a “Promotion” Scooter from China

NY G87262 February 27, 2001 CLA-2-87:RR:NC:MM:101 G87262 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Ms. Annie Chik Unipac Shipping, Inc. 153-04 Rockaway Blvd. 2nd floor Jamaica, New York 11434 RE: The tariff classification of a “Promotion” Scooter from China Dear Ms. Chik: In your letter dated February 14, 2001 you requested a tariff classification ruling on behalf of your client, Better Built Product, Inc. You submitted descriptive literature on Item No. S8102 “Promotion” Scooter. The literature states that scooter has an adjustable handle - 3 sizes. The deck is constructed of aluminum alloy/steel base. The deck size is 4 inches wide x 15 inches in length. The base has a non-slip sand grip. The wheels’ size are 100-mm x 24-mm and made of “injection PVC.” The scooter’s height is 89 mm. You state that you have confirmed with a Commodity Team at U.S. Customs that the correct HTS number is 9501.00.4000 which provides for Wheeled toys designed to be ridden by children (for example. Tricycles, scooters, pedal cars);…; parts and accessories thereof: Wheeled toys designed to be ridden by children and parts and accessories thereof: Other. We disagree with your proposed classification. A child, for classification purposes cannot exceed the age of 12. The instant product is designed for individuals age 7 plus. It is not limited to children, but is designed for a child, youth, and adult. This scooter is, therefore, not classified under 9501. The applicable subheading for the “Promotion” 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