A82898 A8 Ruling Active

The tariff classification of Roll & Go Carryall from China

Issued May 20, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

The product, called Roll & Go Carryall, is used by a child to imitate adult behaviour as it resembles the type of item used by adults to roll business equipment behind them when traveling. The frame of the item is hollow PVC. The wheels are also PVC without ball bearings. Attached to the frame, but removeable, is a nylon bag into which a child could place toys or books. The construction of the product, both the frame and the bag, is such that it could not carry heavy loads.

CBP rationale

The applicable subheading for the Roll & Go Carryall will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys;.

Full text

NY A82898 May 20, 1996 CLA-2-95:RR:NC:FC:225 A82898 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Ron Remis L.E. Coppersmith, Inc. 2501 Santa Fe Avenue Redondo Beach, CA 90278 RE: The tariff classification of Roll & Go Carryall from China Dear Mr. Remis: In your letter dated April 23, 1996 you requested a tariff classification ruling on behalf of your client Lakeshore Learning Materials. The product, called Roll & Go Carryall, is used by a child to imitate adult behaviour as it resembles the type of item used by adults to roll business equipment behind them when traveling. The frame of the item is hollow PVC. The wheels are also PVC without ball bearings. Attached to the frame, but removeable, is a nylon bag into which a child could place toys or books. The construction of the product, both the frame and the bag, is such that it could not carry heavy loads. The applicable subheading for the Roll & Go Carryall will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys;....; parts and accessories thereof: Other: Other: Other toys (except models), not having a spring mechanism. The rate of duty will be free. 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 Alice J. Wong at (212)466-5538. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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