CBP Ruling G83524 — The tariff classification of a child’s wheeled toy from China

Tariff classification

Headings: 9501

Product description

The subject article is known as the “Barbie™ Switchboard,” SKU No. 77559. Several pictures of the product were submitted with your inquiry. The item is comparable to a child’s scooter with the unique ability to convert into a wheeled toy that resembles a skateboard. The “Switchboard” is described as a brightly painted board measuring 25 inches in length and 7.5 inches in width. Its front end (up to 5 inches) is capped in pink plastic and the underside of the board is printed with the name and picture of Barbie™. A long metal handle stands upright from the board to assist the child in maintaining balance while using the article (it has no steering capacity). This handle can be locked in both an upright (scooter position) and level (skateboard) position. When the handle is fastened lying flush with the board the product can be used like a skateboard. There are two sets of purple plastic wheels affixed to the underside of the board. It is designed for use by children ages 5 and up and has a maximum weight limit of 100 pounds.

CBP rationale

The applicable subheading for the “Barbie™ Switchboard,” SKU No. 77559, 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 G83524 November 17, 2000 CLA-2-95:RR:NC:SP:225 G83524 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Ms. Marjorie M. Shostak Mr. David R. Stepp Stein, Shostak, Shostak & O’Hara 515 South Figueroa Street, Suite 1200 Los Angeles, CA 90071-3329 RE: The tariff classification of a child’s wheeled toy from China Dear Ms. Shostak and Mr. Stepp: In your letter dated October 18, 2000, you requested a tariff classification ruling on behalf of Mattel, Inc. The subject article is known as the “Barbie™ Switchboard,” SKU No. 77559. Several pictures of the product were submitted with your inquiry. The item is comparable to a child’s scooter with the unique ability to convert into a wheeled toy that resembles a skateboard. The “Switchboard” is described as a brightly painted board measuring 25 inches in length and 7.5 inches in width. Its front end (up to 5 inches) is capped in pink plastic and the underside of the board is printed with the name and picture of Barbie™. A long metal handle stands upright from the board to assist the child in maintaining balance while using the article (it has no steering capacity). This handle can be locked in both an upright (scooter position) and level (skateboard) position. When the handle is fastened lying flush with the board the product can be used like a skateboard. There are two sets of purple plastic wheels affixed to the underside of the board. It is designed for use by children ages 5 and up and has a maximum weight limit of 100 pounds. The applicable subheading for the “Barbie™ Switchboard,” SKU No. 77559, 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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