CLA-2-87:OT:RR:NC:N2:201
Oscar Sanchez
RL Jones Customs Brokers of Texas LLC
9630 Plaza Circle El Paso, TX 79927
RE: The tariff classification of powered track barrows and a powered wheelbarrow from China
Dear Mr. Sanchez:
In your letter dated May 15, 2023, you requested a tariff classification ruling on behalf of your client, YardMax Power Products Inc., located in Roselle, Illinois.
The items under consideration have been identified as three (3) models of the YardMax powered track barrow and the one (1) model of the YardMax powered wheelbarrow. You state that all four (4) items are designed for residential use in yards and gardens, as well as for commercial use in parks, golf courses, farms, or in the construction field. Additionally, you state in your request that all four (4) models are powered by the same spark-ignition internal combustion (gas) engines.
The first model is the Powered Wheelbarrow (YD4103). It is powered by a 208 cc Briggs & Stratton internal combustion engine (ICE). It weighs 350 lbs. and has a maximum load capacity of 660 lbs. It is equipped with four (4) 16” x 4” tires.
The second model is the Power Trackbarrow (YD8103). It is powered by a 208 cc Briggs & Stratton ICE. It weighs 384 lbs. and has a maximum load capacity of 660 lbs. It is equipped with a 7” wide treaded drive system.
The third model is the Power Trackbarrow with Hydraulic Assist (YD8105). It is powered by a 208 cc Briggs & Stratton ICE. It weighs 563 lbs. and has a maximum load of 1,100 lbs. It is equipped with a 7” wide treaded drive system.
The fourth model is the Power Trackbarrow with Flatbed (YD8203). It is powered by a 208 cc Briggs & Stratton ICE. It weighs 381 lbs. and has a maximum load capacity of 660 lbs. It is equipped with a 7” wide treaded drive system.
In your request you suggest classification of all four (4) powered models in 8704.10.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Other: Other”. You state that these powered wheelbarrows are designed to be used in residential settings, such as in yards and gardens; commercial use in parks, golf courses, or farms; or in the construction field.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to 87.04 state that “Dumpers designed for “off-highway use” are sturdily built vehicles with a tipping or bottom opening body, designed for the transport of excavated or other materials. These vehicles may have a rigid or articulated chassis, are generally fitted with off‑the‑road wheels and can work over soft ground. These dumpers are sometimes equipped with a two‑way seat, two seats facing in opposite directions, or by two steering wheels, to enable the vehicles to be steered with the driver facing the body for unloading.” The YardMax dumpers, while capable of transporting “excavated or other material,” do not fall into the exemplars or have similar attributes.
The applicable subheading for all four (4) models of the powered track barrows and powered wheel barrow (Models YD4103, YD8103, YD8105, and YD8203) will be 8704.31.0020, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons”. The rate of duty will be 25% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8704.31.0020, 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., 9903.88.01, in addition to subheading 8704.31.0020, 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, including information on exclusions and their effective dates, 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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division