The tariff classification of wheeled toys from Spain and China

NY G87692 April 4, 2001 CLA-2-95:RR:NC:SP:225 G87692 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of wheeled toys from Spain and China Dear Ms. Borges: In your letter dated February 19, 2001, received in this office on March 13, 2001, you requested a tariff classification ruling. The first item #12039 is known as the “1-2-3 Skateboard”. Unfortunately, this office cannot issue a ruling without an actual sample of the product. Please include packaging and instructions for use of the item. The second article, “Li’l Lightning Scooter”, item #2595, is a traditional children’s scooter. The item has a platform, which separates one wheel in the front and one in the back. It has a nonadjustable handlebar extending vertically above the front wheel. A child operates the scooter by standing with one leg on the platform and using the other leg to push off the pavement. The packaging indicates a maximum weight capacity of 60 lbs (27 kgs). It is designed for children age 3 and up. The “Step Start Walk ‘N Ride”, item #5545, is a wheeled toy that may either be ridden or pushed by the child. In its ride-on mode, the child can sit on the vehicle and move it forward by pushing their feet against the floor. To convert into a “push” toy, the article must be adjusted by an adult into a fixed position. The upper body of the vehicle lifts up along with a handlebar for the child to hold onto. The child stands behind the item and pushes it forward while walking. The unit incorporates a flexible antenna, spinning eyes, different textures, gearshift and a storage compartment under the hood. The article is designed for children ages 9 - 36 months. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...” The applicable subheading for item’s #2595 “Li’l Lightning Scooter and #5545 “Step Start Walk ‘n Ride” will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts and accessories thereof: other. The rate of duty will be free. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division