The tariff classification of a wheeled toy for children from Taiwan
Issued August 30, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9501.00.4000
Headings: 9501
Product description
The subject article, for which you have submitted a photograph, is called a "Frequency Accelerated Velocipede (FAV)" or "The Bouncer". Essentially, the "FAV" is a ride-on wheeled toy for children. The item is comparable to a scooter in that it is propelled by movement of the child's legs pushing against the pavement. It features a 26 inch front wheel and a 12 inch rear wheel. The front wheel's axle is intentionally placed off center to create a unique riding effect. A wooden platform for standing is located between the two wheels. The item has a steel tube frame with handle bars that incorporate a braking system. Please note, that ride-on toys for children are subject to Consumer Product Safety Commission regulations.
CBP rationale
The applicable subheading for "The Bouncer" will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts and accessories thereof: other.
Full text
NY A86162 August 30, 1996 CLA-2-95:RR:NC:FC: 225 A86162 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Mr. Joe Grutzik, President Bouncer 3200 S. Barrington Ave. #J Los Angeles, CA 90066 RE: The tariff classification of a wheeled toy for children from Taiwan Dear Mr. Grutzik: In your letter dated August 7, 1996 you requested a tariff classification ruling. The subject article, for which you have submitted a photograph, is called a "Frequency Accelerated Velocipede (FAV)" or "The Bouncer". Essentially, the "FAV" is a ride-on wheeled toy for children. The item is comparable to a scooter in that it is propelled by movement of the child's legs pushing against the pavement. It features a 26 inch front wheel and a 12 inch rear wheel. The front wheel's axle is intentionally placed off center to create a unique riding effect. A wooden platform for standing is located between the two wheels. The item has a steel tube frame with handle bars that incorporate a braking system. Please note, that ride-on toys for children are subject to Consumer Product Safety Commission regulations. The applicable subheading for "The Bouncer" will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts and accessories thereof: other. 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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