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L82473 L8 Ruling Active

The tariff classification of a cart from China

Issued February 23, 2005 by U.S. Customs and Border Protection.

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L8 L82473 (February 23, 2005)

Tariff classification

HTS codes: 8716.80.5090

Headings: 8716

Product description

The merchandise is a “Wonder Wheeler” all terrain carrier, item number 211609. It is a cart with two ten-inch, wide tread wheels that can roll over sand and other surfaces. It contains a sturdy mesh bag on top that stores gear. It is made of 74% steel, 19% plastic, 3% nylon and 4% hardware. It can carry up to fifty pounds and folds for storage. It is used for beach, camping, sports and boating.

CBP rationale

The applicable subheading for the 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…, other vehicles, other, other, other.

Full text

NY L82473 February 23, 2005 CLA-2-87:RR:NC:N1:121 L82473 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a cart from China Dear Ms. Santos: In your letter dated February 14, 2005, you requested a tariff classification ruling. The merchandise is a “Wonder Wheeler” all terrain carrier, item number 211609. It is a cart with two ten-inch, wide tread wheels that can roll over sand and other surfaces. It contains a sturdy mesh bag on top that stores gear. It is made of 74% steel, 19% plastic, 3% nylon and 4% hardware. It can carry up to fifty pounds and folds for storage. It is used for beach, camping, sports and boating. The applicable subheading for the 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…, other vehicles, other, other, other. The rate of duty will be 3.2 percent 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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