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808014 80 Ruling Active

The tariff classification of hose reel trolley from Taiwan.

Issued April 12, 1995 by U.S. Customs and Border Protection.

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80 808014 (April 12, 1995)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted a sample of a hose reel trolley, Blair product # 547001. This is a trolley on which a garden hose is wound. This hose reel trolley is made of polypropylene and epoxy painted steel. It is 30-5/8" high 15-5/8" wide and 17" deep. It will be imported and sold unassembled. The reel, which holds the hose, is of polypropylene. We believe this is the essential character of the item. In a conversation with National Import Specialist Joan Mazzola of this office,

CBP rationale

The applicable subheading for the hose reel trolley will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other.

Full text

NY 808014 April 12, 1995 CLA-2-39:S:N:N6:343 808014 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of hose reel trolley from Taiwan. Dear Ms. Bonace: In your letter dated March 7, 1995, you requested a tariff classification ruling. You have submitted a sample of a hose reel trolley, Blair product # 547001. This is a trolley on which a garden hose is wound. This hose reel trolley is made of polypropylene and epoxy painted steel. It is 30-5/8" high 15-5/8" wide and 17" deep. It will be imported and sold unassembled. The reel, which holds the hose, is of polypropylene. We believe this is the essential character of the item. In a conversation with National Import Specialist Joan Mazzola of this office, you stated that this hose reel trolley is intended to be used around the home. The applicable subheading for the hose reel trolley will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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