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NY G83627




November 21, 2000

CLA-2-95:RR:NC:SP:225 G83627

CATEGORY: CLASSIFICATION

TARIFF NO.: 9501.00.4000

Mr. Stephen J. Leahy
Leahy & Ward, LLP
175 Derby Street – Suite 9
Hingham, Massachusetts 02043

RE: The tariff classification of a wheeled toy for children from China

Dear Mr. Leahy:

In your letter dated October 24, 2000, received in this office on October 26, 2000, you requested a tariff classification ruling on behalf of Radio Flyer Inc.

A photograph was submitted to this office of the “Radio Flyer” - Model 35. The cycle resembles a mini version of a bicycle with training wheels. Unlike a bicycle, however, the article cannot be ridden without the training wheels. Model 35 is pedal driven with pedals attached to the front wheel. It does not have a freewheeling hub and has no braking system. This type of construction negates conversion into a traditional bicycle. One cannot, without training wheels, maintain balance or gain momentum to coast on two wheels. The purchaser is directed never to remove the training wheels on the instruction sheet provided. Consequently, the article is viewed as a wheeled toy for children in Chapter 95.

The applicable subheading for Model 35 will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts and accessories thereof: other. The rate of duty will be free.

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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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