856447 85 Ruling Active

The tariff classification of parts of wheeled toys fromTaiwan

Issued October 9, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9501.00.4000

Headings: 9501

Product description

The "Skate Bike" is described as being similar in appearance to a unicycle with training wheels. The unit is chain driven, having a 12 inch molded plastic/nylon back wheel assembly, that houses a 12 inch pneumatic tire/tube set and a coaster brake. A skateboard type wheel assembly is used for front stabilization. Part number PP0143, is the front skate wheel assembly. Number PP0145, a plastic spacer, measuring 1/2 inch wide, will be located between the skate wheel assembly and the skate wheel mounting bracket. Number PP0711, are chainguard clamps, which will be used to mount the chainguard to the "Skate Bike". Part number MM0761 is a 12 inch molded plastic/nylon mag wheel assembly. This assembly is located in the back of the unit and incorporates a coaster brake. Number MM1513 is a 12 inch black chain guard, designed especially for the "Skate Bike".

Full text

NY 856447 October 9, 1990 CLA-2-95:S:N:N3D:225 856447 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Ms. Patricia Kay Asbell Roadmaster Corporation P.O. Box 344 Olney, Illinois 62450 RE: The tariff classification of parts of wheeled toys from Taiwan Dear Ms. Asbell: In your letter dated September 13, 1990 you requested a tariff classification ruling. The samples submitted consist of five parts for a wheeled toy, referred to as a "Skate Bike". The "Skate Bike" is described as being similar in appearance to a unicycle with training wheels. The unit is chain driven, having a 12 inch molded plastic/nylon back wheel assembly, that houses a 12 inch pneumatic tire/tube set and a coaster brake. A skateboard type wheel assembly is used for front stabilization. Part number PP0143, is the front skate wheel assembly. Number PP0145, a plastic spacer, measuring 1/2 inch wide, will be located between the skate wheel assembly and the skate wheel mounting bracket. Number PP0711, are chainguard clamps, which will be used to mount the chainguard to the "Skate Bike". Part number MM0761 is a 12 inch molded plastic/nylon mag wheel assembly. This assembly is located in the back of the unit and incorporates a coaster brake. Number MM1513 is a 12 inch black chain guard, designed especially for the "Skate Bike". The applicable subheading for the "Skate Bike" parts, will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children; parts and accessories thereof: other. The duty rate will be 3.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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