CLA-2-95:OT:RR:NC:N4:424
Mr. Anthony Wayman
Qbyke Ltd.
13 Haileybury Road
West Bridgford
Nottinghamshire, United Kingdom
NG27BE
RE: The tariff classification of the Quadrabyke from China
Dear Mr. Wayman:
In your letter dated April 7, 2010, you requested a tariff classification ruling.
In lieu of a sample, photographs and descriptive literature of the Quadrabyke was submitted with your inquiry. The product is a wheeled toy that converts into three different variations; a four-wheeled quad bike, a three-wheeled trike and two-wheeled bike. The Quadrabyke contains a unique axle system that allows a parent to change the 11” plastic-rimmed EVA tires to create one of the three variations. The Quadrabyke, which measures 20” in height, contains two hand brakes and is constructed of steel, is propelled by means of pedals which transmit power to the wheels through a chain. It is designed for the amusement of children between the ages of three and six years old.
The applicable subheading for the Quadrabyke will be 9503.00.0080, 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…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