CLA-2 CO:R:C:F 952045 LPF
Mr. Chet Ribner
Royce Union Bicycle Company, Inc.
400 Oser Avenue
Suite 1600
Hauppauge, NY 11788
RE: Modification of NYRL 850877; Four wheeled children's toy
bicycle; Heading 9501, HTSUSA; Wheeled toy designed to be
ridden by children; Not heading 8712, bicycle.
Dear Mr. Ribner:
This is in response to your letter dated June 5, 1992,
requesting reconsideration of New York Ruling Letter (NYRL)
850877, issued April 5, 1990. In that ruling a children's toy
bicycle was classified under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) in subheading 8712.00.1010
as "Bicycles and other cycles (including delivery tricycles), not
motorized: Bicycles having both wheels not exceeding 65 cm in
diameter, Having both wheels not exceeding 50 cm in diameter."
In addition, a bear squeeze toy was classified in subheading
9503.49.0020 as "Other toys;...: Toys representing animals or
non-human creatures (for example, robots and monsters) and parts
and accessories thereof: Other, Toys not having a spring
mechanism: Other."
We have reviewed that ruling and have found it to be
partially in error. The bear squeeze toy was properly
classified. The correct classification for the toy bicycle is as
follows.
FACTS:
The toy bicycle, imported from Taiwan, is designed to be used
by children 2-3 years of age. It comes in both a girls' and
boys' model. Other features include heavy duty construction, 10
inch mag wheels, training wheels, a soft padded adjustable seat,
a front wheel with ball bearings and soft mushroom style grips.
You state that the front hub is not free wheeling, meaning that
the child would have to pedal consistently to continue the
-2-
forward motion. You also claim that the training wheels are
required to keep the bike in an up-right position because the two
large wheels are too small to support the bicycle in a vertical
position unless tremendous speed is achieved. Given the age and
size of the child who would use this bike, it is unlikely that
such speed could be achieved, let alone maintained.
ISSUE:
Whether the toy bicycle is classifiable in heading 8712,
HTSUSA, as a bicycle and other cycle, not motorized or in heading
9501, HTSUSA, as a wheeled toy designed to be ridden by children.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
The headings to be considered in this case are 8712 providing
for bicycles and other cycles and 9501 providing for wheeled toys
designed to be ridden by children. Note 5 to Chapter 87 states
that heading 8712 includes all children's bicycles and other
children's cycles fall in heading 9501. The EN's to 8712
indicate that the heading includes:
...non-motorised cycles, i.e., pedal-operated
vehicles equipped with one or more wheels (e.g.,
bicycles (including those for children), tricycles
and quadricycles).
The heading includes, in addition to cycles of
conventional design, various specialised types such
as the following:...
(5) Bicycles equipped with a wheeled balancing-
support fitted to a hub of the rear-wheel.
-3-
Conversely, Note 1(o) to Chapter 95 states that the chapter does
not cover children's bicycles of heading 8712. The EN's to 9501
indicate that the heading includes:
(A) Wheeled toys designed to be ridden by children.
These articles are usually designed for propulsion
by the child itself either by means of pedals, hand
levers or other simple devices which transmit power to
the wheels through a chain or rod, or, as in the case
of certain scooters, by direct pressure of the child's
foot against the ground....
These toys include:
(1) Children's tricycles and the like, but
excluding bicycles of heading 87.12.
We reiterate, specifically, that the training wheels are
required in order to keep this toy bicycle in an up-right
position since the two large wheels are too small to support the
bicycle in a vertical position. It is unlikely that a pre-
school age child would achieve the tremendous speed necessary to
ride the toy bicycle without the training wheels. In addition,
we note that the front hub of this toy bicycle is not free
wheeling, meaning that a child could not "coast" while riding,
but would have to pedal consistently to continue the forward
motion. For these reasons, the toy bicycle is not classifiable
as a bicycle included in heading 8712, but fits the description
of a wheeled toy classifiable in heading 9501. Since the article
is not chain-driven, the appropriate subheading is 9501.00.40.
HOLDING:
The toy bicycle is classifiable in subheading 9501.00.40,
HTSUSA, as "Wheeled toys designed to be ridden by children (for
example, tricycles, scooters, pedal cars);...Wheeled toys
designed to be ridden by children and parts and accessories
thereof: Other." The general column one rate of duty is 3.6
percent ad valorem.
NYRL 850877 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division