Protest 2002-01-100727; Kick Scooter

HQ 965196 July 11, 2002 CLA-2: RR:CR:GC 965196 DBS CATEGORY: Classification TARIFF NO.: 9501.00.40 Port Director U.S. Customs Service 423 Canal Street, Protest Office, Rm 200 New Orleans, LA 70130 RE: Protest 2002-01-100727; Kick Scooter Dear Port Director: This is our decision on Protest 2002-01-100727 filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a foot-propelled scooter. The entries were liquidated on April 13, 2001, and the protest timely filed on July 10, 2001. FACTS: The subject merchandise, described as the “Kick” Scooter, is a foot-propelled scooter. It has a mechanism near the front wheel that allows it to be folded for carry or storage. The platform measures 16 inches (40.7 cm) in length and 4 inches (10 cm) in width. It is attached to two 100 mm (4 in) wheels made from tough, resilient plastic, with ball or roller bearings, resembling those used on skateboards. The scooter has a rear wheel friction brake. The adjustable steering column ranges in height from 19 inches (48.3 cm) to 33 inches (83.8 cm). Customs published notice of proposed revocations and a modification of ruling letters and revocation of treatment previously accorded by Customs to the tariff classification of substantially similar foot-propelled scooters and parts of scooters in a scooter repair kit on May 29, 2002, in the Customs Bulletin, Volume 36, Number 22. Headquarters Ruling Letter (HQ) 965510, dated July 9, 2002 revokes a ruling letter which classified substantially similar scooters under heading 8716, HTSUS, which provides, in part, for other vehicles not mechanically propelled. This new ruling classifies the scooter in subheading 9501.00.40, HTSUS, which provides eo nomine for scooters and parts thereof. The analysis applied in that ruling applies here. The LAW AND ANALYSIS section of HQ 965510 is incorporated by reference. A copy of HQ 965510 is enclosed. See also HQ 965511, HQ 965512, HQ 965513, HQ 965514, HQ 965515, HQ 965516, HQ 965758, HQ 965757, HQ 965756, HQ 965755 and HQ 965760, all dated July 9, 2002. The final revocation and these rulings will be published in a forthcoming issue of the Customs Bulletin. HOLDING: The protest should be GRANTED. The “Kick” foot-propelled scooter is classifiable in subheading 9501.00.40, HTSUS, which provides for “Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls’ carriages and dolls’ strollers; parts and accessories thereof: wheeled toys designed to be ridden by children and parts and accessories thereof: other.” In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B. Harmon, Acting Director Commercial Rulings Division