The tariff classification of a hand cart from China

N093823 March 3, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Cheryl L. Woodyard, Atty-in-Fact Coppersmith Inc. 3025 Roy Orr Blvd. Grand Prairie, TX 75050-7108 RE: The tariff classification of a hand cart from China Dear Ms. Woodyard, In your letter dated February 1, 2010, you requested a tariff classification ruling on behalf of your client United Hydraulics, LLC of Euless, Texas. The item under consideration has been identified as a Deer Cart. The Cart is made of powder-coated, welded steel with 18-inch diameter wheels for navigating rough terrain. You state that it can fold flat for easy storage and collapses down to 26 inches by 25 inches by 8 inches. In addition, you state that the Cart weighs 30 lbs, is designed for hunters to haul game taken in the wild, supports up to 25 lbs and is 25 inches in width when unfolded. The applicable classification subheading for the deer cart 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%. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”) and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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