The tariff classification of carts from China

N022069 February 1, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Debbie Moore Global Transportation Services, Inc. 1930 6th Ave South, # 401 Seattle, WA 98134-1627 RE: The tariff classification of carts from China Dear Ms. Moore, In your letter dated January 15, 2008, you requested a tariff classification ruling on behalf of your client, Tricam Industries, Inc. of Prairie, Minnesota. The items under consideration are three (3) styles of dump carts used to transport goods. You state in your Ruling Request that all three carts have plastic tubs which set on metal chassis, pneumatic tires, and “two-in-one” handles that convert between hand-pulls and trailer hitches. The Plastic Dump Cart (Style MH2125) has a 1,000-lb. capacity; 13-inch, all-terrain tires; a 30 inch by 46 inch platform and a removable tool box. The Garden Dump Cart (Style MH2170) has a 600-lb. capacity and 10-inch, all-terrain tires. The Dump Cart (Style MH2530) has a 1,200-lb. capacity; 15-inch, all-terrain tires and is available with a Stake Out Side Kit. You suggest in your Ruling Request that the Carts should be classified in HTSUS subheading 8716.80.1000 which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Farm … carts”. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... " General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8716.80.5090 of the HTSUS provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other”. From the information provided in your Request, none of the Carts have features or functions that restrict them exclusively to Farm use. The applicable classification subheading for the Plastic Dump Cart (Style MH2125), the Garden Dump Cart (MH2170) and the Dump Cart (MH2530) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other”. The rate of duty will be 3.2%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division