CLA-2-95:OT:RR:NC:N4:424
Mr. William Netramai
Harbor Freight Tools
26541 Agoura Rd.
Calabasas, CA 91302
RE: The tariff classification of wheeled toys from China
Dear Mr. Netramai:
In your letter dated July 31, 2012, you requested a tariff classification ruling.
A description and photographs of the “Big Foot Wagon,” item 1541, and “Big Foot Panel Wagon,” item 32826, were received with your inquiry. Both of these items are made of steel, contain 10” pneumatic tires and have a rust resistant red powder coated finish. The “Big Foot Wagon” has a deck measuring approximately 32” x 14” x 4”, while the “Big Foot Panel Wagon” has deck of approximately 33” x 15” x 5”. The latter wagon features wooden paneling all around. Both of these wagons are wheeled toys for children 5 years of age and older to pull, push or ride-in for amusement purposes.
The applicable subheading for the “Big Foot Wagon” 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