8 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

J88646 J8 Ruling Active

The tariff classification of an "Easter Wagon with Silk Screen" from China.

Issued September 10, 2003 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

J8 J88646 (September 10, 2003)

Tariff classification

HTS codes: 9501.00.4000

Headings: 9501

Product description

You submitted a sample of an “Easter Wagon with Silk Screen” identified as item number 934111. The item is a four wheeled pink metal wagon that measures approximately 5 inches in height x 2 inches in depth x 12-1/2 inches in length, with the words “Easter Express” in purple lettering on each long side of the wagon. Next to the words are two purple flowers and a purple butterfly. The wagon has a silver metal handle that measures approximately 12 inches in length with a black knob at its end. The handle folds underneath the wagon. You indicate that the item will also be imported in yellow and blue colors. Although the word “Easter” appears on the wagon, a wagon is not traditionally used to decorate the home in celebration of the Easter holiday. Instead, the item is clearly a wheeled toy designed for use by a small child year round and will be classified as such. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Easter Wagon with Silk Screen” identified as item number 934111 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); dolls’ carriages and dolls’ strollers; parts and accessories thereof: Wheeled toys designed to be ridden by children and parts and accessories thereof: Other.

Full text

NY J88646 September 10, 2003 CLA-2-95:RR:NC:SP:225 J88646 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an “Easter Wagon with Silk Screen” from China. Dear Ms. Aldinger: In your letter dated August 29, 2003, you requested a tariff classification ruling. You submitted a sample of an “Easter Wagon with Silk Screen” identified as item number 934111. The item is a four wheeled pink metal wagon that measures approximately 5 inches in height x 2 inches in depth x 12-1/2 inches in length, with the words “Easter Express” in purple lettering on each long side of the wagon. Next to the words are two purple flowers and a purple butterfly. The wagon has a silver metal handle that measures approximately 12 inches in length with a black knob at its end. The handle folds underneath the wagon. You indicate that the item will also be imported in yellow and blue colors. Although the word “Easter” appears on the wagon, a wagon is not traditionally used to decorate the home in celebration of the Easter holiday. Instead, the item is clearly a wheeled toy designed for use by a small child year round and will be classified as such. Your sample is being returned as requested. The applicable subheading for the “Easter Wagon with Silk Screen” identified as item number 934111 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); dolls’ carriages and dolls’ strollers; parts and accessories thereof: Wheeled toys designed to be ridden by children and 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow J88646

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.