CLA-2-95:OT:RR:NC:N4:424
Ms. Ninette Pembleton
MGA Entertainment
9220 Winnetka Blvd
Chatsworth, CA 91311
RE: The tariff classification of the “Little Tikes My First Balance-to-Pedal Bike” ride-on toy from China
Dear Ms. Pembleton:
In your letter submitted December 20, 2019, you requested a tariff classification ruling.
Photographs and a description of the “Little Tikes My First Balance-to-Pedal Bike” was submitted with your inquiry. The product at issue is a single gear balance bike that allows children to enjoy the great experience of learning to ride a bicycle by combining a balance bike with foldable pedals at age appropriate stages. This wheeled toy is designed to be used as a training bicycle to teach a child to balance and steer without the use of training wheels. In order to propel the balance bike, a child must continually push their feet on the ground. The bike measures approximately 22” in height by 33” in length and is constructed with a metal frame. It has adjustable chrome handlebars, an adjustable seat, and 12” EVA foam tires which do not require inflation. The product is equipped with a chain and sprockets so as the child grows older the balance bike can transition into a pedal bike. This product is sold unassembled and requires adult assembly. The “Little Tikes My First Balance-to-Pedal Bike” is principally designed for the amusement of children between the ages of 2 and 5 years old.
d The applicable subheading for the “Little Tikes My First Balance-to-Pedal Bike” will be 9503.00.0071, 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: Under 3 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