CLA-2-87:RR:E:NC:N1:101

Andreea Antonesei
Lifetime Products, Inc.
PO Box: 160010
Clearfield, UT 84016-0010

RE: The tariff classification of a trailer from China

Dear Ms. Antonessi,

In your letter dated June 15, 2007, you requested a tariff classification ruling.

The item concerned is a Small Utility Trailer that has a bed dimension of 62 inches by 79 inches and is constructed of 20 gauge galvanized steel. The sides are 11 inches high and are constructed of 16 gauge steel. The trailer has a load capacity of 1,000 lbs. When not in use, the trailer can be folded to a width of 29 inches by 81 inches high.

The applicable classification subheading for the Small Utility Trailer will be 8716.39.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “… semi-trailers … : Other … semi-trailers for the transport of goods: Other: Other: Other: Other". The rate of duty will be Free

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division