CLA-2-95:OT:RR:NC:N4:424
Mr. Bryon Brown
Lifetime Products
Freeport Center, Bldg. D-12
Clearfield, UT 84016
RE: The tariff classification of a “4x4 Bouncer” from China
Dear Mr. Brown:
In your letter dated April 15, 2015, you requested a tariff classification ruling.
Photographs and descriptive literature of the “4x4 Bouncer,” model 90580, were received with your inquiry. The item is an outdoor bouncing/rocking toy that resembles an off-road vehicle. It has a weight capacity of 150 lbs. and can accommodate two children sitting and two standing on a rear platform behind the seats. It is constructed of a powder-coated steel frame with blow-molded plastic components that comprise the two seats, standing platform, hood/grill, four wheels and two steering wheels. There are three compression springs that connect the bottom of the vehicle to a self-stabilizing base, which does not need to be secured to the ground, allowing it to be moved around one’s yard. The item is principally designed for the amusement of children 3 to 8 years of age. Children will derive amusement wiggling back and forth and jumping up and down on the bouncer, pretending they are driving on an off-road adventure.
The applicable subheading for the “4x4 Bouncer” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division