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877819 87 Ruling Active

The tariff classification of a wheeled toy from Taiwan

Issued September 18, 1992 by U.S. Customs and Border Protection.

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87 877819 (September 18, 1992)

Tariff classification

HTS codes: 9501.00.4000

Headings: 9501

Product description

The cycle resembles a mini version of a bicycle with training wheels. It will be marketed for children ages 1 1/2 to 3 years old. The 10 inch cycle is pedal driven, as opposed to chain driven, which negates the ability to balance the cycle without training wheels. The children, for whom this "Trainer Cycle" is designed, would be unable to ride it without the attachment of the training wheels. Please note, that the cycle is subject to Consumer Product Safety Commission regulations.

CBP rationale

The applicable subheading for the "10" Trainer Cycle", model number 12127, will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children and parts and accessories thereof: other.

Full text

NY 877819 September 18, 1992 CLA-2-95:S:N:N3D:225 877819 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, MO 64108 RE: The tariff classification of a wheeled toy from Taiwan Dear Mr. O'Neill: In your letter dated August 27, 1992, you requested a tariff classification ruling on behalf of your client Midland International Corporation. In lieu of a sample, you submitted descriptive and illustrative literature, of a "Trainer Cycle", model number 12127. The cycle resembles a mini version of a bicycle with training wheels. It will be marketed for children ages 1 1/2 to 3 years old. The 10 inch cycle is pedal driven, as opposed to chain driven, which negates the ability to balance the cycle without training wheels. The children, for whom this "Trainer Cycle" is designed, would be unable to ride it without the attachment of the training wheels. Please note, that the cycle is subject to Consumer Product Safety Commission regulations. The applicable subheading for the "10" Trainer Cycle", model number 12127, will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children and 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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