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HQ 965517




July 9, 2002

CLA-2: RR:CR:GC 965517 DBS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9501.00.40

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: Modification of NY G83603; Scooter Hop-Up Repair Kit

Dear Mr. Hoffacker:

In NY G83603, issued to you on behalf of K.B. Toys, on November 9, 2000, the Director, National Commodity Specialist Division, New York, classified the items in the Scooter Hop-Up Repair Kit in various subheadings of the Harmonized Tariff Schedule of the United States (HTSUS), We have reconsidered the classification of certain articles in that kit and now believe the ruling, in part, to be incorrect.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of the above identified ruling was published on May 29, 2002, in the Customs Bulletin, Volume 36, Number 22. Several comments were received, all in support of the proposed actions.

FACTS:

Scooter Hop-Up Repair Kit is used to upgrade two-wheeled, foot-propelled scooters. It consists of 2 100mm (4 in.) polyeurethane hand poured wheels, 4 ABEC speed bearings built into the wheels, 2 foam handles, grip tape, which provides an abrasive surface to the platform of a scooter, a sheet of decorative stickers, 2 Allen wrenches and a shoulder strap, for carrying the scooter. The NY ruling classified the wheels, foam handles and grip tape under subheading 8716.90.50, HTSUS, which provides for parts of trailers, semi-trailers and other vehicles not mechanically propelled.

ISSUE:

Whether certain parts of foot-propelled scooters are classifiable as parts of wheeled toys of heading 9501, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof:

8716.90 Parts:

8716.90.50 Other

9501 Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls’ carriages and dolls’ strollers; parts and accessories thereof: Wheeled toys designed to be ridden by children and parts and accessories thereof:

9501.00.40 Other

Customs has reconsidered the classification of numerous two-wheeled, foot-propelled scooters that had been classified in subheading 8716.80.50, HTSUS, as other vehicles not mechanically propelled. We found, in HQ 965510, 965511, 965512, 965513, 965514, 965515 and 965516, all dated this date, that these scooters are properly classified in subheading 9501.00.40, HTSUS, as they are provide for eo nomine in heading 9501, HTSUS. As the scooters are now classified as scooters, replacement parts for scooters should be classified accordingly. See General EN to Chapter 95, HTSUS. Therefore, the wheels, the foam handles and the grip tape classified in NY G83603 as parts of other vehicles not mechanically propelled can no longer be classified in heading 8716, HTSUS. Rather, they are classifiable as parts of the goods of heading 9501, HTSUS.

For the reason above we conclude that NY G83603 was in error.

HOLDING:

The wheels, foam handles and grip tape of the Scooter Hop-Up Repair Kit are each classified in subheading 9501.00.40, HTSUS, which provides for “Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls’ carriages and dolls’ strollers; parts and accessories thereof: wheeled toys designed to be ridden by children and parts and accessories thereof: other.”

EFFECT ON OTHER RULINGS:

NY G83603, dated November 9, 2000, is hereby modified. In accordance with 19 U.S.C 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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