5 newer rulings cite the same tariff codes.

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

K85980 K8 Ruling Active

The tariff classification of wheeled toys from an unknown country.

Issued May 20, 2004 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

K8 K85980 (May 20, 2004)

Tariff classification

HTS codes: 9501.00.4000

Headings: 9501

Product description

You submitted photographs of the following wheeled toys: Item number 051058, Princess Jeep, is a child-sized toy sport vehicle with a 6 volts motor and rechargeable battery. The vehicle has a foot pedal accelerator with one speed to go forward and one speed to go in reverse. The vehicle has a pink and red two-tone color with blue wheels, and reaches a top speed of 2 miles per hour. Item number 041257, Quad Cobra, is a toy motor vehicle similar to a motorcycle except that it has four wheels. The child-sized vehicle has a foot pedal accelerator, electric brake, a 6 volts electric motor and a rechargeable battery. The red colored vehicle reaches a top speed of 2.6 miles per hour. Item number 041134, Cross Dragon, is a toy motor-cross bike sized for a child that has a 6 volts motor and a 6 volts rechargeable battery. The bike also has a foot pedal accelerator, electric brake, and removable stabilizers. The orange colored bike reaches a top speed of 3.7 miles per hour. Item number 031098, TT Magnum, is an orange colored toy sport vehicle powered by a 6 volts motor and a rechargeable battery. The vehicle has a foot pedal accelerator, with one speed to go forward and one speed to go in reverse. The vehicle reaches a top speed of 2 miles per hour.

CBP rationale

The applicable subheading for Item number 051058, Princess Jeep, Item number 041257, Quad Cobra, Item number 041134, Cross Dragon, and Item number 031098, TT Magnum, 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 K85980 May 20, 2004 CLA-2-95:RR:NC:SP:225 K85980 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Ms. Clara Valls Feber International S.A. Pol. Ind. Derramador C/Albacete, s/n.Apdo.20 (03440) IBI (Alicante) SPAIN RE: The tariff classification of wheeled toys from an unknown country. Dear Ms. Valls: In your letter dated May 11, 2004, you requested a tariff classification ruling. You submitted photographs of the following wheeled toys: Item number 051058, Princess Jeep, is a child-sized toy sport vehicle with a 6 volts motor and rechargeable battery. The vehicle has a foot pedal accelerator with one speed to go forward and one speed to go in reverse. The vehicle has a pink and red two-tone color with blue wheels, and reaches a top speed of 2 miles per hour. Item number 041257, Quad Cobra, is a toy motor vehicle similar to a motorcycle except that it has four wheels. The child-sized vehicle has a foot pedal accelerator, electric brake, a 6 volts electric motor and a rechargeable battery. The red colored vehicle reaches a top speed of 2.6 miles per hour. Item number 041134, Cross Dragon, is a toy motor-cross bike sized for a child that has a 6 volts motor and a 6 volts rechargeable battery. The bike also has a foot pedal accelerator, electric brake, and removable stabilizers. The orange colored bike reaches a top speed of 3.7 miles per hour. Item number 031098, TT Magnum, is an orange colored toy sport vehicle powered by a 6 volts motor and a rechargeable battery. The vehicle has a foot pedal accelerator, with one speed to go forward and one speed to go in reverse. The vehicle reaches a top speed of 2 miles per hour. The applicable subheading for Item number 051058, Princess Jeep, Item number 041257, Quad Cobra, Item number 041134, Cross Dragon, and Item number 031098, TT Magnum, 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 K85980

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.