CLA-2-87:OT:RR:NC:N1:101
Vickie Gilkerson, Import Manager
ABX Logistics, USA
41873 Ecorse Road, Suite 200
Romulus, MI 48111
RE: The tariff classification of a hand truck from China
Dear Ms. Gilkerson,
In your letter dated December 11, 2007, you requested a tariff classification ruling on behalf of your client, DTX International Inc of Highland, Michigan.
The item under consideration is a folding hand truck used to transport cargo. A sample of the hand truck was included with your Ruling Request. The hand truck is constructed of aluminum and measures 19 inches wide by 28 inches in height with a 2 ½ inch drop plate when folded, and 19 inches wide by 38 ½ inches in height with a 21 inch drop plate when extended. The hand truck is equipped with two (2) 6 ½ inch solid rubber wheels.
In your request, you propose classification of this hand truck in subheading 8716.80.5020 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “…other vehicles, not mechanically propelled;…: Other vehicles: Other: Other: Portable luggage carts”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... ".
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8716.80.5010 of the HTSUS provides for ““…other vehicles, not mechanically propelled; …parts thereof: Other vehicles: Other: Industrial hand trucks”.
The applicable classification subheading for the folding hand truck will be 8716.80.5010, HTSUS, which provides for “…other vehicles, not mechanically propelled; … parts thereof: Other vehicles: Other: Industrial hand trucks”. The rate of duty will be 3.2%.
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/.
Industrial hand trucks from China may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.
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