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The tariff classification of "ride-on toys" parts and accessories from China.
Issued February 17, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80395 (February 17, 2006)
Tariff classification
HTS codes: 9501.00.4000
Headings: 9501
Product description
You submitted samples of item number SAG18219LP, 12-volt battery, item number SAG18223VF, 6-volt battery, item number MECB0034, 12-volt AC re-charger, and item number MECB0037, 6-volt AC re-charger, which are being returned upon your request. The batteries and re-chargers are integral, constituent components of the importer’s line of “ride-on toys”, without which the toys cannot work in their intended capacity or operate properly. The batteries cannot be connected to any other wiring harness or products except those designed exclusively for the importer, and the re-chargers cannot be connected to any other batteries. The “ride-on toys” are plastic battery powered three and four wheel toys designed for the amusement of children, as depicted on your website. Note 3 to Chapter 95 of the Harmonized Tariff Schedule (HTS) states, in part, that “…parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with these articles.” Therefore, since the “ride-on toys” depicted on your website are classifiable in Chapter 95, HTS, so are their specially designed batteries and re-chargers designed to power and re-charge these “ride-on toys.”
CBP rationale
The applicable subheading for item number SAG18219LP, 12-volt battery, item number SAG18223VF, 6-volt battery, item number MECB0034, 12-volt AC re-charger, and item number MECB0037, 6-volt AC re-charger, all specifically designed for “ride-on toys”, will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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 M80395 February 17, 2006 CLA-2-95:RR:NC:SP:225 M80395 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Mr. Gordon Rahschulte UPS Trade Management, Inc. 12380 Morris Road Alpharetta, GA 30005 RE: The tariff classification of “ride-on toys” parts and accessories from China. Dear Mr. Rahschulte: In your letter dated January 31, 2006, on behalf of your client, Peg Perego U.S.A., Inc. of Ft. Wayne, Indiana, you requested a tariff classification ruling. You submitted samples of item number SAG18219LP, 12-volt battery, item number SAG18223VF, 6-volt battery, item number MECB0034, 12-volt AC re-charger, and item number MECB0037, 6-volt AC re-charger, which are being returned upon your request. The batteries and re-chargers are integral, constituent components of the importer’s line of “ride-on toys”, without which the toys cannot work in their intended capacity or operate properly. The batteries cannot be connected to any other wiring harness or products except those designed exclusively for the importer, and the re-chargers cannot be connected to any other batteries. The “ride-on toys” are plastic battery powered three and four wheel toys designed for the amusement of children, as depicted on your website. Note 3 to Chapter 95 of the Harmonized Tariff Schedule (HTS) states, in part, that “…parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with these articles.” Therefore, since the “ride-on toys” depicted on your website are classifiable in Chapter 95, HTS, so are their specially designed batteries and re-chargers designed to power and re-charge these “ride-on toys.” The applicable subheading for item number SAG18219LP, 12-volt battery, item number SAG18223VF, 6-volt battery, item number MECB0034, 12-volt AC re-charger, and item number MECB0037, 6-volt AC re-charger, all specifically designed for “ride-on toys”, will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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
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