The tariff classification of Carts for Pressure Washers and their Wheels from China

NY J85390 June 17, 2003 CLA-2-87:RR:NC:MM:101 J85390 CATEGORY: Classification TARIFF NO.: 8716.80.5090, 8716.90.5030 Mr. John Mattson North Star World Trade Services, Inc. 980 Lone Oak Road, Suite 160 Eagan, Minnesota 55121 RE: The tariff classification of Carts for Pressure Washers and their Wheels from China Dear Mr. Mattson: In your letter dated June 2, 2003 you requested a tariff classification ruling. You submitted a photo (“Premium Cart KCA060”) and drawing of carts specifically made for power washers. You state that there will be three models - the size and amount of metal changes and where the holes are drilled will change to accommodate different sized pressure washers. The pressure washer is bolted to this special cart which is specially designed for permanent use with the pressure washer. In your request for a binding ruling you pose a number of questions: What is the appropriate classification for the cart? You suggest HTS 8424.89.7090. Can it be classified as part of the pressure washer? What is the appropriate classification for the wheels, if they are imported separately? You suggest HTS 8424.89.7090 as the appropriate classification for the cart. We disagree with your proposed classification because the cart - as imported without the power washer - is not a mechanical appliance for spraying liquids, nor is it a part of an appliance for spraying liquids. The applicable subheading for the Carts for Pressure Washers will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other...Other: Other. The rate of duty will be 3.2% ad valorem. The applicable subheading for the Wheels - if imported separately will be 8716.90.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Parts: Other…Wheels. The rate of duty will be 3.1% 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division