The tariff classification of a scoot and skate board from China

N300376 September 28, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Giovanni Cervantes Director of International Logistics Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of a scoot and skate board from China Dear Mr. Cervantes: In your letter dated August 28, 2018, you requested a tariff classification ruling on the “Morf Board Scoot & Skate”. A sample and product literature was received with your request. The sample will be returned to you, as requested, under separate cover. The product under consideration is identified as the “Morf Board Scoot & Skate”. The item is described as being intended for use by young children learning to scoot and skateboard. The product is designed to easily transform between a three-wheeled foot-propelled scooter and a skateboard. The item consists of a “Morf Board” which is a solid injection molded skate deck with two holes, two skate trucks, front and rear scoot trucks and an adjustable handlebar. The scoot truck extensions are designed with a “front lean to steer wishbone truck” and a rear wheel with an inset lever brake. The skate truck extensions feature durable cast aluminum trucks, 53mm urethane wheels and performance Abec 5 bearings. The proprietary lock and release technology allows the user to quickly change out the wheels and easily transform the deck from scooter to skateboard. The “Morf Board” itself measures approximately 28 inches long and 8 inches wide and serves as the scooter and skateboard deck. To transform the “Morf Board” into a scooter, the user drops the front scoot truck and the rear scoot truck/brake extensions into the respective holes in the deck and turns each unit 90 degrees until the trigger mechanism clicks and locks into place. The adjustable handle bar is then locked into place in the fitting provided in the front scoot truck. To use the “Morf Board” in the skateboard configuration, the user would use the same method with the front and rear skate truck extensions. To unlock and change out the truck extensions, you slide the trigger lock and rotate the each truck unit 90 degrees to release it. As shown on the product packaging, additional skateboard extensions for balance and bounce are sold separately. The “Morf Board Scoot & Skate” is designed to be used by children 8 years of age and older. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance.In your request, you suggest classification of the “Morf Board Scoot & Skate” under tariff subheading 9503.00.0073, HTSUS. Although heading 9503 covers scooters and wheeled toys in general, the “Morf Board Scoot & Skate” is a composite good. Goods that are prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The “Morf Board Scoot & Skate” is both a scooter of heading 9503, HTSUS, and a skateboard of heading 9506, HTSUS. Neither the scooter component nor the skateboard component imparts the essential character. In this particular case, the heading for the skateboard component appears last in numerical order and as such the item will be classified in the heading that provides for skateboards. The applicable subheading for the “Morf Board Scoot & Skate” will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other...Other." The rate of duty will be 4% ad valorem. 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division