K88730 K8 Ruling Active

The tariff classification of garden carts from China

Issued August 24, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8716.80.5090

Headings: 8716

Product description

The item is a garden cart of steel and plastic with rubber wheels. It is constructed to facilitate the movement of a leaf bag and garden tools while gardening. You have submitted a sample and picture.

CBP rationale

The applicable subheading for the garden cart 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.

Full text

NY K88730 August 24, 2004 CLA-2-87:RR:NC:MM:101 K88730 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Mr. Steve Festa Central Purchasing, LLC Import Administration and Compliance Department 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of garden carts from China Dear Mr. Festa: In your letter dated August 11, 2004 you requested a tariff classification ruling. The item is a garden cart of steel and plastic with rubber wheels. It is constructed to facilitate the movement of a leaf bag and garden tools while gardening. You have submitted a sample and picture. The applicable subheading for the garden cart 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.. The rate of duty will be 3.2 percent. We are returning the sample as per your request. 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

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