N008924 N0 Ruling Active

The tariff classification of Rev’ N Go Riders (Wak, Jet, Switch), Item# 58238 and Giggle Goonies Assortment, Item# 54413 from China

Issued April 13, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The plastic motorcycle measures approximately 2” in height and 4 ½” wide. The motorcycle rider can be detached from the motorcycle and is able to stand independently. Item 54413 consists of a stuffed head resembling a bug on top of three rings that light up and play music and a base with four feet. The head, rings and base are all able to detach from one another. The purpose of this toy is to allow a small child to build, detach and rebuild the toy. These toys are put of for the amusement of small children.

CBP rationale

The applicable subheading for the Rev’ N Go Riders (Wak, Jet, Switch) and Giggle Goonies Assortment, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… parts and accessories thereof…Other.

Full text

N008924 April 13, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Shelcore, Inc. 347 Elizabeth Avenue Somerset, NJ 08873 RE: The tariff classification of Rev’ N Go Riders (Wak, Jet, Switch), Item# 58238 and Giggle Goonies Assortment, Item# 54413 from China Dear Ms. Williams: In your letter dated March 26, 2007, you requested a tariff classification ruling. The samples submitted are as follows: Item# 58238 consists of a miniature motorcycle rider, with a large head, wearing sunglasses and measuring approximately 3 ½” tall and 2 ½” at his widest width. The plastic motorcycle measures approximately 2” in height and 4 ½” wide. The motorcycle rider can be detached from the motorcycle and is able to stand independently. Item 54413 consists of a stuffed head resembling a bug on top of three rings that light up and play music and a base with four feet. The head, rings and base are all able to detach from one another. The purpose of this toy is to allow a small child to build, detach and rebuild the toy. These toys are put of for the amusement of small children. The applicable subheading for the Rev’ N Go Riders (Wak, Jet, Switch) and Giggle Goonies Assortment, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… parts and accessories thereof…Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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