N198276 N1 Ruling Active

The tariff classification of a wheeled toy from China

Issued January 23, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

This wheeled toy is designed to be used as a training bicycle to teach a child to balance and steer without the use of training wheels. The item measures approximately 22" in height and 33" in length and is constructed with a metal frame. It also has adjustable chrome handlebars, molded seat and 12” air inflated rubber tires. The KaZAM resembles a smaller version of a bicycle except that it does not incorporate any pedal or braking system. In order to propel the KaZAM, children must continually push their feet on the ground in an alternating manner. Once gliding, children lift their feet and place them on the footrest and practice balancing and steering. It is designed for children between 3 and 6 years of age.

CBP rationale

The applicable subheading for the KaZAM Balance Bike will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N198276 January 23, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Pamela Pinter Big Apple Customs Brokers, Inc. 151-02 132nd Ave Jamaica, NY 11434 RE: The tariff classification of a wheeled toy from China Dear Ms. Pinter: In your letter dated December 27, 2011 you requested a tariff classification ruling on behalf of KaZAM, LLC. Descriptive literature and photographs of the KaZAM Balance Bike were received with your inquiry. This wheeled toy is designed to be used as a training bicycle to teach a child to balance and steer without the use of training wheels. The item measures approximately 22" in height and 33" in length and is constructed with a metal frame. It also has adjustable chrome handlebars, molded seat and 12” air inflated rubber tires. The KaZAM resembles a smaller version of a bicycle except that it does not incorporate any pedal or braking system. In order to propel the KaZAM, children must continually push their feet on the ground in an alternating manner. Once gliding, children lift their feet and place them on the footrest and practice balancing and steering. It is designed for children between 3 and 6 years of age. The applicable subheading for the KaZAM Balance Bike will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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