CLA-2-87:OT:RR:E:NC:N1:101
Debbie Moore, Atty-in-Fact
Global Transportation Services, Inc.
1930 6th Ave. South, # 401
Seattle, WA 98134-1627
RE: The tariff classification of carts from China
Dear Ms. Moore,
In your letter dated January 15, 2008, you requested a tariff classification ruling on behalf of your client, Tricam Industries, Inc. of Prairie, Minnesota.
The items under consideration are four (4) styles of heavy-duty steel carts (Styles/Models MH1220-01, MH1240-01, MH1370-01 and MH2120) used to transport goods. You state in your Ruling Request that all styles/models, except Style/Model MH 1240-01, have “two-in-one” handles that convert between hand-pulls and trailer hitches.
The Heavy Duty Utility Cart (Style/Model MH1220-01) has a 1,200-lb. capacity, steel mesh deck and sides and 13-inch, all-terrain, pneumatic tires. The deck of the Cart measures 26 inches by 52 inches and it has a removable, mesh storage tray.
The Utility Cart (Style/Model MH1240-01) has an 800-lb. capacity, steel mesh deck and removable, steel mesh sides. It is equipped with 10-inch, all-terrain, pneumatic tires and its deck measures 20 inches by 38 inches.
The Heavy Duty Farm Cart (Style/Model MH1370-01) has a 1,200-lb. capacity, steel mesh deck with removable, folding sides, removable plastic tray and steel slat sides. It is equipped with 13-inch, pneumatic, turf tires and its deck measures 30 inches by 46 inches.
The Utility Cart (Style/Model MH2120) has a 1,000-lb. capacity, steel mesh deck and removable, folding sides. It is equipped with 13-inch, all-terrain, pneumatic tires and its deck measures 24 inches by 48 inches.
You suggest in your Ruling Request that the Carts should be classified in
HTSUS subheading 8716.80.1000 which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Farm … 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.” HTSUS subheading 8716.80.1000 provides for “ … Farm … carts”; from the information provided in your Request, none of the Carts under consideration have features or functions that restrict them exclusively to Farm use.
The applicable classification subheading for the Heavy-Duty Utility Cart (Style/Model MH1220-01), the Utility Cart (Style/Model MH1240-01), the Heavy Duty Farm Cart (Style/Model MH1370-01) and the Utility Cart (Style/Model MH2120) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other”. 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/.
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