CLA-2-95:OT:RR:NC:N4:424
Ms. Debra Dudzinski
Homestead International Group, Ltd.
1359 Broadway, 21st Fl.
New York, NY 10018
RE: The tariff classification of the Troika “Easy Rider” Motorcycle from China
Dear Ms. Dudzinski:
In your letter dated October 31, 2012, you requested a tariff classification ruling.
A sample of the Troika “Easy Rider” Motorcycle Desk Vehicle, style # GAM83/CH, was received with your inquiry. The item is a desktop amusement item in the shape of a motorcycle, measuring approximately 4 ½” (L) x 2” (H). It is constructed with a magnetic chrome plated exterior, working soft plastic wheels and a friction motor. Pulling the motorcycle back and letting go propels it forward, turning each desk or table into a race track. The magnetic portion of the vehicle allows the five vinyl-coated paper clips included in the box to stick to it. The items are imported together in a cardboard box.
The motorcycle and paper clips are not a set and will be classified separately because the components are not put up together for one particular need or activity. In addition, the paper clips do not complement the motorcycle to the extent that together they can be used for “amusement, diversion or play.”
The applicable subheading for the Troika “Easy Rider” Motorcycle Desk Vehicle will be 9503.00.0090, 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.
The applicable subheading for the vinyl-coated paper clips will be 8305.90.3010, HTSUS, which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips…of base metal, other, including parts, paper clips, and parts thereof, wholly of wire. 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