The tariff classification of toy scooter from Taiwan
Issued September 24, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The prospective import, BounceScooter, is a two-wheeled toy scooter designed for a child. The scooter measures approximately 51” in length, with 20” wheels, and is constructed of a welded metal frame covered with ¼” inch plastic. A child can propel the scooter by bouncing on the platform (the flat vertical metal footrest between the front and back wheel). A handle clutch controls whether the rider wants to bounce the scooter along or just coast by pushing the scooter. The scooter has no pedals, chains, gears or motor.
CBP rationale
The applicable subheading for the BounceScooter 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
N016363 September 24, 2007 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Johnny Knox Knoxcooter Inventions, Inc. 206 Lorraine St. Weyburn, Sasskatchewan, Canada S4H 1S1 RE: The tariff classification of toy scooter from Taiwan Dear Mr. Knox: In your letter dated August 27, 2007, you requested a tariff classification ruling. The prospective import, BounceScooter, is a two-wheeled toy scooter designed for a child. The scooter measures approximately 51” in length, with 20” wheels, and is constructed of a welded metal frame covered with ¼” inch plastic. A child can propel the scooter by bouncing on the platform (the flat vertical metal footrest between the front and back wheel). A handle clutch controls whether the rider wants to bounce the scooter along or just coast by pushing the scooter. The scooter has no pedals, chains, gears or motor. The applicable subheading for the BounceScooter 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 Thomas McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of costumes from China.
The tariff classification of a child’s costume from China.
The tariff classification of children’s costumes from China.
The tariff classification of a child’s costume from China. Correction to Ruling Number N163299.
The tariff classification of a child’s costume from China.
The tariff classification of child’s costume from China.
Classification of the Wee Believers “My Mass Kit”NY N048904 Revoked
The tariff classification of a novelty backpack and stuffed toy from China
The tariff classification of the Magic Fabric Play Set from China
The tariff classification of three Magic Fabric items from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →