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NY J89205

September 19, 2003

CLA-2-95:RR:NC:SP:225 J89205


TARIFF NO.: 9501.00.4000

Ms. Darlene D. Jones
Schenker, Inc.
1300 Diamond Springs Road
Virginia Beach, VA 23455

RE: The tariff classification of a “NP 10-6” battery with charger from China.

Dear Ms. Jones:

In your letter dated September 12, 2003, on behalf of The Little Tikes Company, you requested a tariff classification ruling.

You submitted a sample and photographs of a “NP10-6” 6 volts battery that measures approximately 4 inches in height x 2 inches in thickness x 6 inches in length and its AC adaptor battery charger. The battery has two soldered leads and three plugs, one of which joins with the three-pronged battery charger plug to recharge the battery. The battery is specially designed to fit and power a plastic toy ride-on vehicle for a child. Note 3 to Chapter 95 of the Harmonized Tariff Schedule (HTS) states, in part, that “parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with these articles.” Therefore, since the toy ride-on vehicle depicted in the photographs is classifiable in Chapter 95, HTS, so is the specially designed battery with charger designed to power the toy vehicle.

The applicable subheading for the “NP 10-6” battery with charger 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.

Your sample is being returned as requested.

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.


Robert B. Swierupski

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