N251205 N2 Ruling Active

The tariff classification of coin-operated kiddie rides from China

Issued April 9, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9508.90.0000

Headings: 9508

Product description

Illustrations and a description of various coin-operated animal rides designed for children were submitted with your inquiry. The insertion of a coin or coins activates a motor which allows for the animal to move forward or backwards on any flat smooth surface for a number of minutes. There are 12 different varieties of animal motifs being imported. In addition, by inserting a Secure Digital card into a slot, songs can also be played. Heading 9508 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for amusement rides that are of the kind used in fairgrounds, carnivals, amusement parks and the like. Amusement rides such as the instant merchandise, although ordinarily employed in and around commercial retail establishments, are part of a class or kind of ride equipment provided for in heading 9508, HTSUS, and are classifiable as such.

Full text

N251205 April 9, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9508.90.0000 Mr. Hector Agosto Sr. Jungle Kids LLC Calle 9 N 10 Colinas de Cupey San Juan, PR 00926 RE: The tariff classification of coin-operated kiddie rides from China Dear Mr. Agosto: In your letter dated March 9, 2014, you requested a tariff classification ruling. Illustrations and a description of various coin-operated animal rides designed for children were submitted with your inquiry. The insertion of a coin or coins activates a motor which allows for the animal to move forward or backwards on any flat smooth surface for a number of minutes. There are 12 different varieties of animal motifs being imported. In addition, by inserting a Secure Digital card into a slot, songs can also be played. Heading 9508 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for amusement rides that are of the kind used in fairgrounds, carnivals, amusement parks and the like. Amusement rides such as the instant merchandise, although ordinarily employed in and around commercial retail establishments, are part of a class or kind of ride equipment provided for in heading 9508, HTSUS, and are classifiable as such. The applicable subheading for the various coin operated rides will be 9508.90.0000, HTSUS, which provide for “Merry-go-rounds, boat-swings, shooting galleries and other fairground amusements; traveling circuses and traveling menageries; traveling theaters; 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 James Forkan at [email protected]. Sincerely, Gwenn K. Kirschner Acting Director National Commodity Specialist Division

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