CLA-2-95:OT:RR:NC:N4:424
Ms. Sarah M. Cleary
C.H. Robinson International
855 Arthur Avenue
Elk Grove Village, IL 60007
RE: The tariff classification of three Tech Deck items from China
Dear Ms. Cleary:
In your letter submitted September 14, 2010, you requested a tariff classification ruling on behalf of Spin Master Inc.
Photographs of the three Tech Deck items were received with your inquiry. The toys are part of the collection known as the Tech Deck Line products. The first item is called the Tech Deck Competition Series Performance Pack. The retail package includes one plastic miniature skateboard, one sticker sheet to decorate the skateboard and accessories: two interchangeable plastic boards and small tools for assembling the toy.
The second product is the Tech Deck Board. The retail package consists of one miniature skateboard, a set of stickers to decorate the board and miniature tools for assembly of the toy. The skateboard measures approximately 4” in length.
The third item is identified as the Tech Deck Dude Street Crew. Each retail package is comprised of one Tech Deck Dude, which is a miniature plastic skateboarder character, one skateboard and plastic obstacles for the toy skateboarder to navigate. The Dude character’s feet are designed to attach to the skateboard. Additionally, there will be a two Dude character style and a six Dude character style, each in separate retail package assortments. All the foregoing Tech Deck toys are designed for the amusement of children 9 years of age and older.
The applicable subheading for the three Tech Deck sets 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