The tariff classification of platform truck parts from China

N039675 October 8, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Roberto Moreno, Entry Clerk G. Padilla & Co. PO Box 19521, Fernandez Juncos Station San Juan, PR 00910-1521 RE: The tariff classification of platform truck parts from China Dear Mr. Moreno, In your letter dated September 26, 2008, you requested a tariff classification ruling on behalf of your client All Tools of Guaynabo, Puerto Rico. The items under consideration are two (2) “U” shaped steel tubes and a rectangular base of steel; when assembled, these items comprise a U-boat High End Platform Truck without wheels. You state in your ruling request that wheels will be attached to the item after importation in accordance with customer needs. The applicable classification subheading for the U-boat Platform Truck parts 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