N148115 N1 Ruling Active

The tariff classification of a wheeled snow shovel from the US.

Issued March 3, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8428.90.0190

Headings: 8428

Product description

Drawings and literature were included with your request. The device, commercially known as a Snowovel, is a mechanical snow shovel. It is comprised of a snow shovel with an elongated handle that is mounted, at the middle portion of the handle, onto the axle of a large wheel. The user is said to be able to lift and transport snow a long distance then by effecting downward force on the handle, effect the ejection of the shovel’s contents.

CBP rationale

The applicable subheading for the mechanical snow shovel will be 8428.90.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lifting, handling…machinery: other machinery, other.

Full text

N148115 March 3, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8428.90.0190 Mr. Mark Noonan Structured Solutions LLC 55 St. John Pl. Suite 201 New Canaan, CT 06840 RE: The tariff classification of a wheeled snow shovel from the US. Dear Mr. Noonan: In your letter dated February 11, 2011 you requested a tariff classification ruling. Drawings and literature were included with your request. The device, commercially known as a Snowovel, is a mechanical snow shovel. It is comprised of a snow shovel with an elongated handle that is mounted, at the middle portion of the handle, onto the axle of a large wheel. The user is said to be able to lift and transport snow a long distance then by effecting downward force on the handle, effect the ejection of the shovel’s contents. The applicable subheading for the mechanical snow shovel will be 8428.90.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lifting, handling…machinery: other machinery, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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