The tariff classification of carts from Taiwan

N030216 June 18, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019-7420 RE: The tariff classification of carts from Taiwan Dear Mr. Hollis, In your letter dated June 6, 2008 , you requested a tariff classification ruling. The items under consideration are two (2) styles of Shopping Carts. You state that these Carts are used for, among other things, trips to the store, the flea market or laundromat and can also be used to transport toys, gardening supplies, pool toys and accessories. The first Cart, SKU # 10016274, is constructed of steel with a silver powder-coated finish, is equipped with a foam grip handle, heavy-duty plastic wheels and has a maximum load capacity of 55 lbs. The total dimensions of the Cart (including wheels and handle) are 17.5 inches in length by 20 inches width by 35 inches in height. The second Cart, SKU # 10016275, is constructed of aluminum with a silver powder-coated finish, is equipped with a foam grip handle, heavy-duty plastic wheels, a rear axle brake and has a maximum load capacity of 60 lbs. The total dimensions of the Cart (including wheels and handle) are 19 inches in length by 21 inches in width by 35 inches in height. The applicable classification subheading for both Shopping Carts (SKU # 10016274 and SKU # 10016275) 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