N246810 N2 Ruling Active

The tariff classification of the “Hot Wheels Crash Racer Backpack” from China

Issued November 5, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item appears to be a backpack in the shape of a car and is constructed of a polyethylene foam filled non-woven material. However, when unzipped a two-lane drag strip with a race track background is revealed. The play environment allows the child to act out “drag races” with the included miniature Hot Wheels toy racing car. The item is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Hot Wheels Crash Racer Backpack” 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

N246810 November 5, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Bill Helms Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of the “Hot Wheels Crash Racer Backpack” from China Dear Mr. Helms: In your letter dated September 30, 2013, you requested a tariff classification ruling on behalf of your client Neat OH International. A sample of the “Hot Wheels Crash Racer Backpack,” item# A1640X5, was received with your inquiry. The item appears to be a backpack in the shape of a car and is constructed of a polyethylene foam filled non-woven material. However, when unzipped a two-lane drag strip with a race track background is revealed. The play environment allows the child to act out “drag races” with the included miniature Hot Wheels toy racing car. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Hot Wheels Crash Racer Backpack” 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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