&&The “Sit-to-Stand Ultimate Alphabet Train” is a child’s toy train which gives a toddler 3 modes of play modes; Floor, Walker and Ride-on. It is comprised of plastic, contains battery operated features and is made up of two components; a locomotive and a caboose. The locomotive is used as the walking toy and the caboose can be used as a seat or can be used as a sit and push toy. Both sections contain 4 wheels and a variety of accessories for interactive early learning.

Classification SH

9503.00.10.90

Raisonnement de l'ASFC

&&Heading 95.03 provides in part for wheeled toys. Explanatory notes (A) and (6) provide for wheeled toys that are usually designed for propulsion either by means of pedals, hand levers, etc. or by direct pressure of a person’s foot against the ground. It also includes other types of wheeled toys that may be simply drawn or pushed by another person and are large enough for children to ride.&&&&Tariff item 9503.00.90 was requested. Heading 95.03 Explanatory note (D)(v) provides for other toys that may be ridden by children but not mounted on wheels (example: rocking horse). This note excludes riding toys that are included in note (A) above.&&

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