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NY 811897

July 20, 1995

CLA-2-95:S:N:N7:225 811897


TARIFF NO.: 9501.00.4000

Mr. O. W. Waters
Waters Shipping Company
North Carolina State Docks
P.O. Box 118
Wilmington, N.C. 28402-0118

RE: The tariff classification of a part for a child's wheeled toy from China

Dear Mr. Waters:

In your letter dated June 15, 1995, received in this office on June 22, 1995, you requested a tariff classification ruling.

A sample of the battery operated motor, item #170313, was submitted with your inquiry. The motor is incorporated into a plastic housing unit which also holds four "D" size batteries. A button switch, capable of turning the unit on, is attached to the motor by several wires. The item will ultimately be connected to the wheels and frame of a children's ride-on toy. Upon assembly, the motor will cause the wheels to turn and the vehicle to move forward. The motor is specially designed for use with the following wheeled toys: "Pretty Miss 4-Trac", "Power 4-Trac" and "Mud Buster 4 Trac". Each ride-on vehicle is designed for children from ages 1 1/2 to 3 years.

As the motor unit plays an integral role in the operation of the specified children's ride-on toys the item is consider- ed a part for tariff classification purposes. Chapter 95, note 3, of the Harmonized Tariff Schedule states that:

"subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles."

Based upon the above note and because the motor is a part suitable for use solely or principally with a toy classifiable under heading 9501, HTS, the item will be classified with the wheeled toy. Your sample is being returned as requested.

The applicable subheading for the battery operated motor, item #170313, will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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