CLA-2-95:S:N:N7:225 811897
Mr. O. W. Waters
Waters Shipping Company
North Carolina State Docks
P.O. Box 118
Wilmington, N.C. 28402-0118
RE: The tariff classification of a part for a child's wheeled
toy from China
Dear Mr. Waters:
In your letter dated June 15, 1995, received in this
office on June 22, 1995, you requested a tariff classification
ruling.
A sample of the battery operated motor, item #170313, was
submitted with your inquiry. The motor is incorporated into a
plastic housing unit which also holds four "D" size batteries.
A button switch, capable of turning the unit on, is attached
to the motor by several wires. The item will ultimately be
connected to the wheels and frame of a children's ride-on toy.
Upon assembly, the motor will cause the wheels to turn and the
vehicle to move forward. The motor is specially designed for
use with the following wheeled toys: "Pretty Miss 4-Trac",
"Power 4-Trac" and "Mud Buster 4 Trac". Each ride-on vehicle
is designed for children from ages 1 1/2 to 3 years.
As the motor unit plays an integral role in the operation
of the specified children's ride-on toys the item is consider-
ed a part for tariff classification purposes. Chapter 95,
note 3, of the Harmonized Tariff Schedule states that:
"subject to note 1 above, parts and accessories
which are suitable for use solely or principally
with articles of this chapter are to be classified
with those articles."
Based upon the above note and because the motor is a part
suitable for use solely or principally with a toy classifiable
under heading 9501, HTS, the item will be classified with the
wheeled toy. Your sample is being returned as requested.
The applicable subheading for the battery operated motor,
item #170313, will be 9501.00.4000, Harmonized Tariff Schedule
of the United States (HTS), which provides for wheeled toys
designed to be ridden by children and parts and accessories
thereof: other. The rate of duty will be free.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport