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 the “Avigo 12 Volt Mega Wheel Quad” from China
Dear Mr. Dalipe:
In your letter dated July 18, 2013, you requested a tariff classification ruling.
Photographs and a description of the “Avigo 12 Volt Mega Wheel Quad,” model number 8801-82, were received with your inquiry. The item is a wheeled toy that operates on a 12V rechargeable battery which allows for a maximum speed of 3 mph. It is equipped with a forward/backward switch, as well as a button that when pressed will make lifelike “quad” sounds. The maximum weight that the quad can hold is 65 lbs. The wheeled toy is designed for the amusement of children ranging in age from 3 to 8 years old.
The applicable subheading for the “Avigo 12 Volt Mega Wheel Quad” 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division