CBP Ruling F88947 — The tariff classification of a wheeled toy accessory from China

Tariff classification

Headings: 9501

GRI rules applied: GRI 1

Product description

The pad measures approximately 33”X 14.” It is specially constructed for use with the “Radio Flyer Wagon” which is a wheeled toy for children to pull, push or ride-in with assistance. The pad is designed to fit in several styles of wagons for which you have submitted literature. Other models include the BP-24 and BP-29. The wagons are marketed for children over the age of 1 1/2 years. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . ..” 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". Upon examination of the design, marketing and size of the “Radio Flyer Pad” this office finds the product to qualify as an accessory designed primarily for use with a wheeled toy. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Radio Flyer Pad,” models BP-90, BP-24 and BP-29 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 F88947 July 27, 2000 CLA-2-95:RR:NC:SP:225 F88947 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Mr. Stephen J. Leahy Leahy & Ward, LLP 175 Derby Street - Suite 9 Hingham, MA 02043 RE: The tariff classification of a wheeled toy accessory from China Dear Mr. Leahy: In your letter dated June 25, 2000 you requested a tariff classification ruling on behalf of Radio Flyer, Inc. A sample of the “Radio Flyer Pad,” model BP-90, was submitted with your inquiry. The pad measures approximately 33”X 14.” It is specially constructed for use with the “Radio Flyer Wagon” which is a wheeled toy for children to pull, push or ride-in with assistance. The pad is designed to fit in several styles of wagons for which you have submitted literature. Other models include the BP-24 and BP-29. The wagons are marketed for children over the age of 1 1/2 years. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . ..” 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". Upon examination of the design, marketing and size of the “Radio Flyer Pad” this office finds the product to qualify as an accessory designed primarily for use with a wheeled toy. Your sample is being returned as requested. The applicable subheading for the “Radio Flyer Pad,” models BP-90, BP-24 and BP-29 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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