The tariff classification of the Razor Jr. “Lil’ Crazy” from China

N260756 February 9, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Ann Shih Razor USA LLC 12723 E. 166th Street Cerritos, CA 90703 RE: The tariff classification of the Razor Jr. “Lil’ Crazy” from China Dear Ms. Shih: In your letter submitted January 13, 2015, you requested a tariff classification ruling. Photographs and descriptive literature of the Razor Jr. “Lil’ Crazy,” item #25159660, were received with your inquiry. The item is a mini motorized version of the Razor “Crazy Cart” geared for younger riders. It consists of a seat, foot pedal, polypropylene front wheels, urethane rear wheels and a vertical steering wheel atop a red plastic frame. It is powered by a 6V sealed lead acid rechargeable battery that provides for up to 40 minutes of continuous use. It can travel up to 2 mph and it comes equipped with a battery charger. The maximum allowed weight is 44 lbs. The “Lil’ Crazy” is a wheeled toy designed for the amusement of children 3 years of age and older. The applicable subheading for the Razor Jr. “Lil’ Crazy” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division