K85318 K8 Ruling Active

The tariff classification of a Minimoto Gear Pack from China

Issued April 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6216.00.0800, 9506.99.6080

Headings: 9506, 6216

Product description

B. Toys of Massachusetts, Inc., your client. You are requesting the tariff classification on a product that is described as a Minimoto Gear Pack, item # 15058. The item is marketed for children who are riding a Minimoto or a bicycle. It consists of the following parts: riding/cycling gloves, 2 elbow pads, and 2 kneepads. The elbow pads and kneepads are constructed to offer protection to the rider of a bicycle or a Minimoto. The samples will be returned, as requested by your office. The Minimoto Gear Pack is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components must be classified separately.

CBP rationale

The applicable subheading for the elbow pads and kneepads of item # 15058 will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports. The applicable subheading for the cycling gloves of item # 15058 will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for plastic coated textile cycling gloves.

Full text

NY K85318 April 30, 2004 CLA-2-95:RR:NC:2:224 K85318 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 6216.00.0800 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a Minimoto Gear Pack from China Dear Mr. Hoffacker: In your letter dated April 16, 2004, you requested a tariff classification ruling, on behalf of K. B. Toys of Massachusetts, Inc., your client. You are requesting the tariff classification on a product that is described as a Minimoto Gear Pack, item # 15058. The item is marketed for children who are riding a Minimoto or a bicycle. It consists of the following parts: riding/cycling gloves, 2 elbow pads, and 2 kneepads. The elbow pads and kneepads are constructed to offer protection to the rider of a bicycle or a Minimoto. The samples will be returned, as requested by your office. The Minimoto Gear Pack is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components must be classified separately. The applicable subheading for the elbow pads and kneepads of item # 15058 will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...parts and accessories thereof: other: other...other. The rate of duty will be 4 % ad valorem. The applicable subheading for the cycling gloves of item # 15058 will be 6216.00.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for plastic coated textile cycling gloves. The rate of duty will be .8 % 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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