CLA-2-95:OT:RR:NC:N4:424
Mr. Christopher Dalipe
Dynacraft BSC Inc. 89 South Kelly Road
American Canyon, CA 94503
RE: The tariff classification of an Avigo Electric Scooter from China
Dear Mr. Dalipe:
In your letter dated June 20, 2012, you requested a tariff classification ruling.
Photographs and supporting documentation were submitted with your inquiry. The Avigo Electric Scooter, model number 8801-01, is constructed predominantly of steel. The scooter operates on a 12V rechargeable battery that powers a chain-driven motor and allows for 40 minutes of continuous use with a speed of up to 10 miles per hour (mph). The frame and deck can support a child with a maximum weight of 120 pounds. Other features include a twist throttle, kick start, hand brake, 5 ½ ” polyurethane tires and a battery charger. The Avigo Electric Scooter is a wheeled toy designed to be ridden by children 8 years of age and up for amusement purposes.
The applicable subheading for the Avigo Electric Scooter 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division