The tariff classification of a wheeled toy from China

NY 862297 May 1, 1991 CLA-2-95:S:N:N3D:225-862297 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Mr. Harold G. Brauner Brauner International Corporation One World Trade Center-Suite 1109 New York, New York 10048 RE: The tariff classification of a wheeled toy from China Dear Mr. Brauner: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 9, 1991 ON BEHALF OF : Service Cycle Supply Co., Div. of American Recreation Group LP DESCRIPTION OF MERCHANDISE : The sample submitted, item number 9905, is called "Little People Cycle". The cycle resembles a mini version of a bicycle with training wheels. Two pedals are attached to the front wheel which measures approximately 8 1/4 inches in diameter. Two small wheels are permanently attached to the rear wheel for stabilization of the cycle. The toy is designed for children age 1 1/2 to 3 years old. HTS PROVISION : Wheeled toys designed to be ridden by children and parts and accessories thereof: other HTS SUBHEADING : 9501.00.4000 RATE OF DUTY : 3.6 percent ad valorem OTHER : The sample will be returned as requested. 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