G87057 G8 Ruling Active

The tariff classification of a wheeled toy from China

Issued March 2, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9501.00.4000

Headings: 9501

Product description

The first item is a “10” Safety 1st, Mountain Kid” cycle. The product resembles a mini version of a bicycle with training wheels. However, there are distinct differences in the article's construction and size. The cycle is pedal driven, as opposed to chain-driven, its tires are made of hard, blow-molded, plastic and there is no braking system. The pedals are connected to the front wheel, which impedes balancing the cycle without the training wheels. The item is intended for children up to 4 years of age. Unfortunately we are unable to issue a ruling on the “10” Safety 1st, SFX” chain drive cycle without knowing if the product has a freewheeling hub. We could not determine this with the sample provided because the article was inoperable and instructions for assembly were not included. If the necessary information is obtained you may resubmit your request with a working sample. Please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section. Your samples are being returned.

CBP rationale

The applicable subheading for the “10” Safety 1st, Mountain Kid” 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 G87057 March 2, 2001 CLA-2-95:RR:NC:SP:225 G87057 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Mr. Michael H. Murray Schenker, Inc. 2375 Hadley Road Plainfield, Indiana 46168 RE: The tariff classification of a wheeled toy from China Dear Mr. Murray: In your letter dated February 1, 2001 you requested a tariff classification ruling on behalf of your client Safety 1st. Two samples were submitted for our examination. The first item is a “10” Safety 1st, Mountain Kid” cycle. The product resembles a mini version of a bicycle with training wheels. However, there are distinct differences in the article's construction and size. The cycle is pedal driven, as opposed to chain-driven, its tires are made of hard, blow-molded, plastic and there is no braking system. The pedals are connected to the front wheel, which impedes balancing the cycle without the training wheels. The item is intended for children up to 4 years of age. Unfortunately we are unable to issue a ruling on the “10” Safety 1st, SFX” chain drive cycle without knowing if the product has a freewheeling hub. We could not determine this with the sample provided because the article was inoperable and instructions for assembly were not included. If the necessary information is obtained you may resubmit your request with a working sample. Please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section. Your samples are being returned. The applicable subheading for the “10” Safety 1st, Mountain Kid” 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →