The tariff classification of the Hotwalk Bicycle from China and Taiwan

N080338 October 27, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Shannon Noble Specialized Bicycle Components 1137 South 3800 West Salt Lake City, UT 84104 RE: The tariff classification of the Hotwalk Bicycle from China and Taiwan Dear Ms. Noble: In your letter dated October 15, 2009, you requested a tariff classification ruling. In lieu of a sample, a photograph of the 12 inch frame Hotwalk Bicycle was submitted with your inquiry. The Hotwalk is a wheeled toy that does not contain pedals or brakes. It is designed for ease of mounting and dismounting and is to be used as a training bicycle for toddlers learning how to balance themselves without the use of training wheels. Since the Hotwalk does not contain a drive system, a child must keep his/her feet on the ground to propel themselves. It is available in two colors; blue for boys (item number 8490-9001) and purple for girls (item number 8490-9105). The applicable subheading for the Hotwalk Bicycle, item numbers 8490-9001 and 8490-9105, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division