The tariff classification of the Razor “Crazy Cart” from China

N244519 August 21, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Ann Shih Razor USA LLC 12723 E. 166th Street Cerritos, CA 91776 RE: The tariff classification of the Razor “Crazy Cart” from China Dear Ms. Shih: In your letter dated July 26, 2013, you requested a tariff classification ruling. Photographs and descriptive literature of the Razor “Crazy Cart,” item #25143499, were received with your inquiry. The item is a miniaturized electric version of a go-cart. It consists of a seat, variable speed foot pedal and vertical steering wheel atop a red steel frame. There is a powered pneumatic wheel below the steering column which acts as the main steering wheel for the cart and four corner mounted caster wheels which allows for 360° steering capability and tight cornering. A drift bar allows the driver to control their drifts and spins. While the “Crazy Cart” has no brake, the driver can stop by removing one’s foot from the accelerator and turning the steering wheel to either side. It is powered by two 12V rechargeable batteries that provide for up to 40 minutes of continuous use and can travel up to 12 mph. The maximum allowed weight is 140 lbs. Also included is a lap/shoulder strap, racing flag and battery charger. The “Crazy Cart” is a wheeled toy designed for the amusement of children 9 years of age and older. The applicable subheading for the Razor “Crazy Cart” 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, Myles B. Harmon Acting Director National Commodity Specialist Division