CLA-2-87:OT:RR:E:NC:N1:101
Colin I. Horkley, President
Pawtrek Distribution Ltd.
Box 574
Revelstoke, British Columbia
V0E 2S0 CANADA
RE: The tariff classification of scooters and a scooter accessory from Taiwan
Dear Mr. Horkley,
In your letter dated August 19, 2008, you requested a tariff classification ruling.
The four items concerned are three (3) scooters and a harness accessory designed to be attached to the scooters. You state in your Ruling Request that the scooters and harness accessory can be viewed on your website, www.pawtrek.ca.
The scooters are the Pawtrekker ‘Freetrail’ Full Suspension Model, the Pawtrekker Front and Rear Disc Brake Model and the Pawtrekker V-Brake Model. Each scooter has a front and rear wheel, hand brakes, a brushbow, a footstand and a kickstand. The ‘Freetrail’ Full Suspension Model is 78” in length including the brushbow and both the Front and Rear Disc Brake and V-Brake Models are 69” in length including their brushbows. The scooters are designed to be either pet- or foot-propelled.
“Freetrail” Front and Rear V-Brake
In your Ruling Request, you state that classifying the scooters in HTSUS subheading 9503.00.0080, which provides for “ … scooters … and similar wheeled toys … : Other”, “would be inline with Canadian and UK Customs.”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”. Heading 9503.00.0080, as stated in the previous paragraph provides for “… scooters … and similar wheeled toys … : Other”. U.S. Customs Headquarters Ruling 963638, dated November 2, 2001, states that “ … a toy should be designed and used principally for amusement and should not serve a utilitarian purpose.”.
You state in your Ruling Request that “The products … are for use … primarily when pulled by dogs for dog training and exercise.”. This use is borne out by the scooters’ brand name of Pawtrekker and the fact that the ‘Freetrail’ Full Suspension Model scooter is described on your website as a “dog scooter” with the brushbow “giving added protection to your dog, providing optimal pulling position and holding the gangline clear of the front wheel.”. The Front and Rear Disc Brake Model uses the same descriptive language concerning its brushbow and the description of the V-Brake Model says that it will “withstand the dogs pulling power” and that “The PAWTREKKER range are purpose designed, high quality dog scooters.”. Dog training and exercise would constitute a primary “utilitarian purpose” for the three (3) Models of Pawtrekker scooters, not a principal use of amusement as required for HTSUS classification as a “toy”.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 87.16 states that “The vehicles of this heading are designed to be … pushed by foot or to be drawn by animals.”. Heading 8716 provides for “ … other vehicles, not mechanically propelled … ”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”.
The applicable classification subheading for the Pawtrekker ‘Freetrail’ Full Suspension Model Scooter, the Pawtrekker Front and Rear Disc Brake Model Scooter and the Pawtrekker V-Brake Model Scooter will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other”. The rate of duty will be 3.2%.
The fourth, and last, item concerned is the Dog Sidewalker System. It consists of a metal U-bar, with two (2) attached carabiners and two (2) loop harnesses attached to the carabiners along with a metal bar attached to the bottom of one of the open bars of the U-bar. The purpose of the Dog Sidewalker System, when used as an accessory of a Pawtrekker scooter, is to allow a pet to move in harnessed tandem at the side of the scooter.
The applicable classification subheading for the Dog Sidewalker System will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of … steel: Other: Other: Other: Other: Other”. The rate of duty will be 2.9%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division