CLA-2-87:OT:RR:NC:N2:206
Andrew Bruno
Nutrient Farm LLC
364 Storm King Road New Castle, CO 81647
RE: The tariff classification of a mobile produce trailer from China
Dear Mr. Bruno:
In your letter dated January 19, 2023, you requested a tariff classification ruling.
The item under consideration is a Mobile Produce Trailer, which weighs approximately 1,000 kilograms. The trailer has wiring for tail lights since it is towable, and has one (1) internal light fixture. It does not contain an engine or any other equipment. The shelving to display and store the produce will be installed by the manufacturer before importation. You stated in your email on January 23, 2023, that the trailer is intended to be stationary and permanently parked on the side of your farm to be used as a farm stand to sell fresh produce. While it is not intended to be used for travel or on public roads, it is equipped to do so and will be classified as such.
You suggested classifying the trailer in subheading 8716.80.0000, Harmonized Tariff Schedule of the United States (HTSUS). This subheading does not exist.
The applicable subheading for the Mobile Produce Trailer will be 8716.40.0000, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.40.0000, 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 8716.40.0000, 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.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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