The tariff classification of the “Children's electric Ride-on-Quads” from China

N326327 June 7, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Robert J. Leo Meeks, Sheppard, Leo & Pillsbury LLP 570 Lexington Avenue, 24th Floor New York NY 10022 RE: The tariff classification of the “Children's electric Ride-on-Quads” from China Dear Mr. Leo: In your letter submitted on May 25, 2022, you requested a tariff classification ruling on behalf of your client, BKAA Group Corporation. Photographs and descriptions of the “Children's electric Ride-on-Quads” were submitted with your inquiry. The products under review are identified as “Children's electric Ride-on-Quads,” specifically, the 36 VOLT 500-WATT, model E500Q-MO, and the 24 VOLT 350-WATT, models E350Q-SO, E350Q-SA, E350Q-MA, E350Q-TI. The quads are miniature electric four-wheeled vehicles designed for children. In addition to an on/off switch, all the models feature a kill switch that serves as an emergency shut off. The quads have a maximum speed of only 8 mph for the 24V model and 9 mph for the 36V model and have a maximum weight capacity of 120 lbs. Additionally, the ground clearance for each of the models is minimal and does not allow for operation on all types of terrain, especially uneven surfaces. All models are equipped with rechargeable batteries, hand steering with a hand throttle, brake controls, and a chain-driven motor. All four of the models principally designed for the amusement of children 6 years of age and older. The applicable subheading for the “Children's electric Ride-on-Quads”, 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