CLA-2-87:OT:RR:NC:N2:206
Gordon C. Anderson
C.H. Robinson
14800 Charlson Rd
Eden Prairie, MN 55347
RE: The tariff classification of a mart cart from China
Dear Mr. Anderson:
In your letter dated September 23, 2019, you requested a tariff classification ruling on behalf of your client, Westfield Outdoor Inc.
The item under consideration has been identified as a Mart Cart (Item # TR - 21807), which is a multi-function cart designed to be used at Farmer Markets, or other shopping venues, where no shopping carts are available (i.e. a flea market or co-op stores), but can also include retail store venues, such as a Whole Foods or Costco type stores. The multi-function shopping cart is an all-purpose utility cart designed to transport supplies such as groceries, sporting equipment, chairs, and etc. The cart is hand propelled, has 4 wheels, D shape handle, 2 cup holders, 2 side chair holders, and 2 webbing handles. The frame folds down for easy storage in a garage or the trunk of a car. The cart weighs 18.4 pounds.
The applicable subheading for the Mart Cart (Item # TR - 21807) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other.” The general rate of duty will be 3.2% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.80.5090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8716.80.5090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
You also requested this office to make a determination on whether the mart cart qualifies for the exclusion granted by the United States Trade Representative, listed in subheading 9903.88.13, HTSUS, which provides for “Articles the product of China, as provided for in U.S. note 20(p) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative.” It appears that household carts as one described in your request are listed in U.S. note 20(p)(7), corresponding to subheading 9903.88.13, HTSUS. As a result, the Mart Cart (Item # TR - 21807) will also be classified in subheading 9903.88.13, HTSUS.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division