The tariff classification of a wheeled cart from China

N123537 October 14, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Leslie E. Bell, Vice-President Endurance Marine Products Ltd. 26138 31B Avenue Aldergrove, British Columbia V4W 2Z6 CANADA RE: The tariff classification of a wheeled cart from China Dear Ms. Bell, In your letter dated September 15, 2010, you requested a tariff classification ruling. The item concerned is the Fire Pump Cart. You state in your request that it is designed specifically to store and transport your Fire Fighting System which weighs 80 lbs. There is no foot or base plate on the Cart and the Fire Fighting System bolts directly to bottom third of the Cart with U-bolts. The Cart is made of heavy duty steel, has a locking steel accessories storage box and a metal bar bolted to its frame for looping of a fire hose. It weighs 33 lbs., is 49" in height X 28" in width, including wheels, and 10" deep. The applicable classification subheading for the Fire Pump 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%. 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