CLA-2-87:RR:NC:MM:101 G87032
Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of the “Zinger” Scooter from China
Dear Mr. Epstein:
In your letter dated February 6, 2001 you requested a tariff classification ruling on behalf of your client, E & B Giftware, Inc.
You submitted a sample of the “Zinger” Scooter. The scooter is a foldable two-wheeled scooter that measures approximately 25 inches in length; has polyurethane wheels measuring approximately 3.8 inches in diameter; and an adjustable handlebar with a locking lever that extends to a height of approximately 32 inches. The handlebar features removable snap-in padded handles that are attached to the frame by a cord. The scooter’s platform measures approximately 16 inches in length by 4 inches in width. The scooter has a friction-operated foot brake that is engaged when the rider pushes down on a metal cover over the rear wheel with his/her foot. There is a stick on label affixed to the underside of the platform that states that the maximum user’s weight is 100 kg. (approximately 220 lbs.).
You state that you believe that the ‘Zinger” scooter is designed for use by children and is unsuitable for use by adults. You submit that the instant scooter is eo nomine provided for and classifiable within subheading 9501.00.4000 HTSUSA, which provides for wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts and accessories thereof: other - with a free rate of duty.
We disagree with your proposed classification. A child, for classification purposes, cannot exceed the age of 12. The instant product (“Zinger” scooter) is designed for individuals age 7 and up. It is not limited to children but is designed for a child, youth, and adult. Therefore, the “Zinger” scooter cannot be classified in 9501.
The applicable subheading for the “Zinger” Scooter will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles not mechanically propelled; and parts thereof: Other vehicles: Other…Other: Other. The rate of duty will be 3.2% ad valorem.
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 Robert DeSoucey at 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division