The tariff classification of a cart from Taiwan

N044374 November 20, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Geri K. Davidson, Import Assistant The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a cart from Taiwan Dear Ms. Davidson, In your letter dated November 14, 2008, you requested a tariff classification ruling. The item under consideration is a stroller-shaped cart identified as SKU # 10049142. It consists of an upside-down “U”-shaped handle with a box-shaped carrier attached at its bottom. Four wheels are attached to each corner of the carrier and a removable nylon bag, with a flapped top, is situated within the carrier and attached to the carrier with hook and loop closures. You state in your ruling request that the cart is only a potential product and, as such, no physical sample is available. A picture of the cart was included in your ruling request. The cart is constructed of 2½-inch, round, steel tubing and four (4) 7-inch, plastic wheels. The cart measures 11 inches in width, 39 inches in height and 11 inches in depth. We are unable to provide a classification for the nylon bag without a sample and, therefore, restrict the scope of this ruling to the cart only. The applicable classification subheading for the cart (SKU # 10049142) without the nylon bag 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%. If you decide to resubmit a request for classification of the nylon bag, please include a sample and specific material breakdown of the bag and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, Attn: Binding Rulings, 10th Floor, One Penn Plaza, New York, NY 10119-1199. 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