CLA-2-95:OT:RR:NC:N4:424
Mr. Johnny Knox
206 Lorraine St.
Weyburn, Sask.
Canada
S4H1S1
RE: The tariff classification of a scooter from Taiwan
Dear Mr. Knox:
In your letter dated February 17, 2010, you requested a tariff classification ruling.
A photograph of the ecoFAV Bounce Scooter, model number 1001, was submitted with your inquiry. The product is a two-wheeled scooter designed for youngsters and adults, ages 13 and above. The scooter measures 68” in length, with 20” inflatable wheels. A lever on the handlebar controls whether the rider propels the scooter by bouncing on the 21” long footrest platform or by foot. The scooter has no pedals, chains, gears or motor.
The scooter in the instant request is similar to the item in New York Ruling Letter M80089, issued to you on February 8, 2006, except for the larger size and intended age group. You ask whether this new model is correctly classified as a wheeled toy, as in NY M80089, or under subheading 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), as an other vehicle, not mechanically propelled.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 95.03(A) specifically indicates that included among the wheeled toys described by this heading are two-wheeled scooters designed to be ridden by children, as well as youngsters and adults, with an adjustable or non-adjustable steering column and small solid or inflatable wheels. They are sometimes equipped with a bicycle-type handlebar, and a hand brake or foot brake on the rear wheel. It further states that wheeled toys are usually designed for propulsion either by means of pedals, hand levers or other simple devices which transmit power to the wheels though a chain or rod, or, as in the case of certain scooters, by direct pressure of the child’s foot against the ground. The ecoFAV Bounce Scooter is substantially similar to the wheeled toys as described in the ENs to heading 9503.
It is not classifiable under heading 8716 because it is not a vehicle; a vehicle is defined by the current Merriam-Webster Dictionary as “a means of … transporting something.” The ecoFAV Bounce Scooter is not designed for the utilitarian purpose of transporting anyone or anything. It is principally designed for amusement and will therefore be classified in Chapter 95 as a wheeled toy.
The applicable subheading for the ecoFAV Bounce Scooter will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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 (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division