The tariff classification of a combination hand truck/step ladder from China

N145997 February 25, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5010 Bob Sanshuk, Customs Broker C.H. Robinson International. Inc. 855 Arthur Ave. Elk Grove Village, IL 60007-5201 RE: The tariff classification of a combination hand truck/step ladder from China Dear Mr. Sanshuk, In your letter dated January 25, 2011, you requested a tariff classification ruling on behalf of your client, Normande Lighting LLC of Kent, Washington. The item under consideration is the 2 in 1 Ladder Cart. The Cart is constructed of powder-coated tubular steel and molded plastic and, you state in your request, that it has been tested to hold an 850 lb. maximum load with a 200 lb. drop test. It measures approximately 28" x 19.75" x 34.50". The ladder cart is equipped with a foldable toe plate and three usable stairs. The applicable classification subheading for the 2 in 1 Ladder Cart will be 8716.80.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Industrial hand trucks”. The rate of duty will be 3.2%. The merchandise in question may be subject to antidumping duties or countervailing duties. 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