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NY R02876




November 30, 2005

CLA-2-95:RR:NC:SP:225 R02876

CATEGORY: CLASSIFICATION

TARIFF NO.: 9501.00.4000

Ms. Alyssa Koller
Phoenix International Freight Services, Ltd. 2655 Fortune Circle West, STE D
Indianapolis, IN 46241-5546

RE: The tariff classification of a “Children’s Wheelbarrow” from China.

Dear Ms. Koller:

In your letter dated November 23, 2005, on behalf of Seymour Manufacturing Company, Inc., you requested a tariff classification ruling.

You submitted a photograph of a “Children’s Wheelbarrow” identified as model number WB-JR. The item is a wheelbarrow sized for a child engaged in role-play activities as a gardener or farmer. The wheelbarrow measures approximately 15-3/4” in height x 17” in width x 33” in length, and has hardwood handles, a red polymer tray, and a rubber tire.

The applicable subheading for the “Children’s Wheelbarrow” identified as model number WB-JR 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); dolls’ carriages and dolls’ strollers; parts and accessories thereof: Wheeled toys designed to be ridden by children and 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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