The tariff classification of a dog cart from Norway

NY A87255 September 24, 1996 CLA-2-87:RR:NC:MA:101 A87255 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Resha Sled Dog Equipment HC 1, Box 101 Lewis Run, PA 16738 RE: The tariff classification of a dog cart from Norway Dear Sir or Madam: In your letter dated August 30, 1996 you requested a tariff classification ruling. The item concerned (shown below) is the SACCO dog-cart; it is a four-wheeled, seated cart made of galvanized steel tubing with an attached dog-harness in front. Features of the dog-cart include independent wheel-suspension, a solid steering bar, a collapsible seat back, a quick-release tow bar and two rear-wheel shock absorbers. The specifications of the dog-cart are - 63 lbs.; 6-lb., 61" tow bar; maximum load of 330 lbs.; 37" in width; 64" in length without tow bar; 115" in length with tow bar; 44" wheelbase; 150" turning circle and a ground clearance (unloaded) of 11". You state that the principle use of the dog-cart is for recreational purposes, that its manufacturer is Brimex AS of Hundvag, Norway and that you will be importing them into the U.S. through the Port of Buffalo, N.Y. The applicable subheading for the SACCO dog-cart will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . other vehicles, not mechanically propelled . . . : Other vehicles: Other: Other: Other. The rate of duty will be 3.2% ad valorem. 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 Robert DeSoucey at 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division