The tariff classification of a part for a child's wheeled toy from China

NY A87581 October 2, 1996 CLA-2-95:RR:NC:2: 225 A87581 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Mr. William C. Neal The Little Tikes Company 2180 Barlow Road P.O. Box 2277 Hudson, Ohio 44236-0877 RE: The tariff classification of a part for a child's wheeled toy from China Dear Mr. Neal: In your letter dated September 3, 1996, received in this office on September 10, 1996, you requested a tariff classifi-cation ruling. The subject article, referred to as a "Blow Molded Wheel", is part of a child's ride-on wheeled toy. The submitted wheel is made of plastic with a diameter of approximately 3 1/2 inches. According to your letter, the wheel will be imported in bulk and assembled onto a "Push and Ride Semi Truck" (item 1561) molded in the United States. The finished product will then be placed in a retail carton for shipment to customers. In the literature provided, the "Push & Ride Semi Truck", is described as a ride-on toy for children ages 12-36 months. A child can either sit on the wheeled truck and move it by pushing their feet against the floor or they can stand behind the item and, while grasping the rear portion, push it forward as they walk. Chapter 95 note 3 states that "Subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles". This office is satisfied that the subject "Blow Molded Wheel" is specially designed for use with the "Push and Ride Semi Truck" and, therefore, is considered parts of wheeled toys. The applicable subheading for the "Blow Molded Wheel" 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