The tariff classification of a "Sirocco Buzzlightyear" from Spain.

NY J87615 July 28, 2003 CLA-2-95:RR:NC:SP:225 J87615 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Ms. Clara Valls Feber International S.A. Pol. Ind. Derramador C/Albacete, s/n.Apdo.20 (03440) IBI (Alicante) SPAIN RE: The tariff classification of a “Sirocco Buzzlightyear” from Spain. Dear Ms. Valls: In your letter dated July 17, 2003, you requested a tariff classification ruling. You have submitted a photograph and descriptive information regarding a “Sirocco Buzzlightyear” identified as item number 041059. The item is an electric motorbike designed to resemble a motorcross bike that is powered by a 6 volts battery (battery charger included) and has a foot accelerator and electric brake. The item has a pair of training wheels attached to the back wheel. Although you suggest classification as a toy incorporating a motor under 9503.80.0000, Harmonized Tariff Schedule (HTS), the more appropriate classification would be as a non chain-driven wheeled toy designed to be ridden by children (note the training wheels on the motorbike) under 9501.00.4000, HTS. The applicable subheading for the “Sirocco Buzzlightyear” identified as item number 041059 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); dolls’ carriages and dolls’ strollers; parts and accessories thereof: Wheeled toys designed to be ridden by children and 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division