CLA-2-95:OT:RR:NC:N4:424
Mr. Altaf A. Damanwalla
Sasha Toys
11058 Harry Hines Blvd.
Dallas, TX 75229
RE: The tariff classification of a Ride-On Toy Car from China
Dear Ms. Damanwalla:
In your letter dated May 17, 2010, you requested a tariff classification ruling.
Photographs of the Ride-On Toy Car, item number ZP-2085, were submitted with your inquiry. The wheeled toy car is equipped with a steering wheel and gear shift that allows the rider to move the car forward, in reverse or to the right or left. The car operates by means of a rechargeable 6 volt battery and can accelerate up to 3 km/hr. (1.8 mph). The item also includes a remote, allowing a parent to control its movement. The wheeled toy is designed for the amusement of children ranging in age from 3 to 8 years old.
The applicable subheading for the Ride-On Toy Car 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