The tariff classification of a wheeled toy from Spain or China

NY G89476 April 16, 2001 CLA-2-95:RR:NC:SP:225 G89476 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 a wheeled toy from Spain or China Dear Ms. Borges: In your letter dated April 4, 2001, you requested a tariff classification ruling. A sample of the “1-2-3 Skateboard”, item #12039, was submitted with your inquiry. The skateboard is designed for children age 4 and up as an introduction to the sport of skateboarding. The skateboard features three staged settings (beginner, intermediate and advanced) where the wheels are adjusted for limited speed and range of motion. Stabilizers that assist in balancing may also be adjusted as one progresses in skill. Given the skateboard’s construction with plastic wheels, textured nonskid surface and locking features, it does not qualify for classification as a real skateboard but rather is viewed basically as a toy for amusement purposes. Your sample is being returned as requested. The applicable subheading for the “1-2-3 Skateboard”, item #12039, 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