CLA-2-87:S:N:N1:101-866656

Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
231 N. 3rd Street
Pembina, ND 58271

RE: The tariff classification of a shopping cart from Canada

Dear Mr. Jerome:

In your letter dated August 21, 1991, on behalf of Super Cart International, Sask., Canada, you requested a tariff classification ruling. You have submitted descriptive literature.

The imported product, called the Supercart, is a shopping cart made of high density polyethylene plastic. The cart has a total of five polyurethane wheels including a centered front castor, which creates ease of handling. Other features include a cargo basket and a plastic handle. The applicable subheading for the Supercart shopping cart will be 8716.80.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other vehicles, not mechanically propelled. The rate of duty will be 3.2 percent ad valorem. Goods classifiable under subheading 8716.80.5050, HTS, which originated in the territory of Canada, will be entitled to a 2.2 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport