The tariff classification of a Power Edge Streetboard from Taiwan

NY G84149 November 9, 2000 CLA-2-87:RR:NC:MM:101 G84149 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Mr. Bob King Customs Manager Meijer, Inc. 2929 Walker, N.W., Grand Rapids, Michigan 49544-9428 RE: The tariff classification of a Power Edge Streetboard from Taiwan Dear Mr. King: In your letter dated October 31, 2000 you requested a tariff classification ruling. You submitted a sample of the Power Edge Streetboard (UPC #7-13733-46924) - a scooter that you state is designed to be ridden by children and teenagers. The board has two plastic wheels connected to a 19.5 inch long board made of aluminum alloy with an adjustable handle bar and foot brake. You state that the handlebar may be raised to a height of approximately 24 inches from its base. It has two removable foam padded grips. Pushing with one leg propels the scooter and the rear foot brake operates by applying pressure to the back wheel. The Streetboard can be folded and the grips removed for storage in the carry bag that accompanies the scooter. The applicable subheading for the Power Edge Streetboard will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles not mechanically propelled; and parts thereof: Other vehicles: Other…Other: Other. The rate of duty will be 3.2% ad valorem. 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division