CLA-2-95:OT:RR:NC:N4:424
Mr. William Li
SSR Motorsports
12825 Alandra Blvd.
Norwalk, CA 90650
RE: The tariff classification of a children’s ride-on toy from China
Dear Mr. Li:
In your letter submitted October 22, 2019, you requested a tariff classification ruling.
Photographs and a description of the SSR Motorsports ABT-E350 was submitted with your inquiry. The item is a 4-wheeled electric ride-on toy weighing approximately 88 pounds, with a weight capacity of 110 pounds. Powered by a 350-watt rechargeable battery that is capable of delivering a top speed of 9 mph, the ABT-E350 is a great option for children who haven’t fully mastered the ability to independently balance a two wheeler. With a seat height of only 21” and spacious foot platforms, it is easy for children that are not very tall to climb on and feel comfortable. The unit contains hand front and rear brakes and is equipped with four low pressure tires. There is also a switch that can shift from low to high speed. The SSR ABT-E350 is principally designed for the amusement of children between the ages of 8 and 13.
d The applicable subheading for the SSR Motorsports “ABT-E350” ride-on toy 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 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