CLA-2-95:OT:RR:NC:N4:424
Ms. Jessica Parks
JP Reynolds Co Inc.
101 SE 21st Street
Fort Lauderdale, FL 33316
RE: The tariff classification of “Mibo scooters and mudguards” from the Czech Republic.
Dear Ms. Parks:
In your letter dated September 20, 2017, you requested a tariff classification ruling on behalf of Mibo Scooters USA LLC.
Photographs and descriptions of six models of Mibo scooters and details for a rear wheel mudguard assembly were submitted with your inquiry. Specifically, the Mibo scooter models include the Express, Gran Turismo, Malaga, Mastr, Revoolution and Royal. All six scooter models are foot-propelled, steel framed scooters complete with front and rear brakes, adjustable handlebars, tires and footboards. All scooters are two- wheeled, with inflatable tires of varying sizes and adjustable handlebars that can be raised or lowered to accommodate riders of different heights. Both the Mastr and Royal models feature frames that fold up for easy storage. The weight of each scooter falls within the range of 21 to 24.5 lbs. The scooters are principally designed for amusement and can support a weight limit of up to 330 lbs.
In your submission you indicate that the mudguards are constructed of steel and made in the Czech Republic specifically for use with scooters produced by Mibo Scooters. The mudguards are manufactured to fit the diameter of the wheel for the specific Mibo scooter model they are designed. The scooters may be ordered with or without the mudguards installed. There is an option to order the mudguards separately from Mibo Scooters USA LLC if they were not originally ordered with the Mibo scooter. The mudguards primary purpose is to prevent sand, mud, rocks, liquids and other road spray from being thrown in the air by the rotating tire.
The applicable subheading for the “ Mibo scooters and mudguards” 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.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division