N301808 N3 Ruling Active

The tariff classification of a children’s ride-on toy from China

Issued December 12, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item consists of a wheeled toy having the dimensions 17.25” x 16.0” x 7.5” and weighing approximately 5 lbs. The user sits on top of the plastic body and scoots along using his or her legs as the means of propulsion. The user can also unlock the handle and pull the toy like a wagon. The ride-on toy features a zippered polyester fabric sidewall that opens to reveal an area for toy storage. The opposite side contains a polyester fabric netting for additional storage. The item is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Radio Flyer” ride-on toy 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

N301808 December 12, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Jake Guffey Radio Flyer Inc. 6515 W Grand Ave Chicago, IL 60707 RE: The tariff classification of a children’s ride-on toy from China Dear Mr. Guffey: In your letter submitted November 15, 2018, you requested a tariff classification ruling. Photographs and a description of Radio Flyer’s “Happy Camper,” model 660, ride-on toy was submitted with your inquiry. The item consists of a wheeled toy having the dimensions 17.25” x 16.0” x 7.5” and weighing approximately 5 lbs. The user sits on top of the plastic body and scoots along using his or her legs as the means of propulsion. The user can also unlock the handle and pull the toy like a wagon. The ride-on toy features a zippered polyester fabric sidewall that opens to reveal an area for toy storage. The opposite side contains a polyester fabric netting for additional storage. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Radio Flyer” ride-on toy 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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