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N030784 N0 Ruling Active

The tariff classification of tire/wheel assemblies for a tricycle and for a children’s buggy from China

Issued July 1, 2008 by U.S. Customs and Border Protection.

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N0 N030784 (July 1, 2008)

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

Color pictures of both the tricycle and the buggy tire/wheel assemblies have been received with

CBP rationale

The applicable subheading for the tricycle tires will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other. The applicable subheading for the buggy tires will be 8715.00.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Baby carriages (including strollers) and parts thereof…Parts.

Full text

N030784 July 1, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Nathaniel L. Taylor Ellis, Li & McKinstry PLLC Two Union Square 601 Union Street Suite 4900 Seattle, WA 98101-3906 RE: The tariff classification of tire/wheel assemblies for a tricycle and for a children’s buggy from China Dear Mr. Taylor: In your letter dated May 29, 2008, you requested a tariff classification ruling on behalf of Marathon International, LLC. Color pictures of both the tricycle and the buggy tire/wheel assemblies have been received with the ruling request. The tire/wheel assemblies, in different sizes, are designed exclusively to fit the SilverRider® tricycle and the Bye-Bye Buggy®, respectively. There are no item numbers indicated for the products. Each assembly consists of a solid polyurethane tire with an outer rim diameter measuring between eight and fifteen inches, mounted on a steel wheel with a steel ball bearing. The tricycle tires are classified in Chapter 95 as parts of toys, while the buggy tires are classified in Chapter 87 as parts for baby carriages. The applicable subheading for the tricycle tires will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the buggy tires will be 8715.00.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Baby carriages (including strollers) and parts thereof…Parts.” The rate of duty will be 4.4% ad valorem. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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