N290642 N2 Ruling Active

The tariff classification of a children’s electric car from China

Issued October 20, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

Photographs and a description of the Hebei Lier Trade Co. children’s electric car, model no. LE-01, were submitted with your inquiry. The item is a ride-on electric children’s toy that measures approximately 40.5” (L) x 24.0”(W) x 25.3”(H) and is equipped with two 6 volt sealed lead batteries and two 35W motors. It contains double opening doors, four wheels with shock absorption, battery power display, 2.4 G bluetooth remote control, USB /memory card/MP3 sockets, LED lights, a seat belt and one key to start. The maximum load limit is approximately 66 lbs. and it can only reach a speed of approximately 3 mph. A 220V battery charger is also included and the charging time is approximately 8-12 hours. The item is principally designed for the amusement of children between 3 and 8 years of age.

Full text

N290642 October 20, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Erma Tarkington Marisol Int’l 612 Hangar Lane Suite 235 Nashville, TN 37217 RE: The tariff classification of a children’s electric car from China Dear Ms. Tarkington: In your letter submitted September 27, 2017, you requested a tariff classification ruling on behalf of High Five Gifts. Photographs and a description of the Hebei Lier Trade Co. children’s electric car, model no. LE-01, were submitted with your inquiry. The item is a ride-on electric children’s toy that measures approximately 40.5” (L) x 24.0”(W) x 25.3”(H) and is equipped with two 6 volt sealed lead batteries and two 35W motors. It contains double opening doors, four wheels with shock absorption, battery power display, 2.4 G bluetooth remote control, USB /memory card/MP3 sockets, LED lights, a seat belt and one key to start. The maximum load limit is approximately 66 lbs. and it can only reach a speed of approximately 3 mph. A 220V battery charger is also included and the charging time is approximately 8-12 hours. The item is principally designed for the amusement of children between 3 and 8 years of age. The applicable subheading for the model# LE-01 children’s electric car 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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