The tariff classification of a wheeled shopping basket from China

N156435 April 1, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Troy D. Crago-Edwards CE Consulting Services, LLC 503 Avenue G Redondo Beach, CA 90277 RE: The tariff classification of a wheeled shopping basket from China Dear Mr. Crago-Edwards: In your letter dated March 25, 2011, on behalf of Atico International USA, Inc., you requested a tariff classification ruling. A photograph was provided with your letter. Item #A071AA00321, identified as a rolling shopping basket, is a plastic basket mounted on four plastic wheels. A handle is attached at one end of the basket so that it can be pushed or pulled. The basket measures 19.5 inches by 13.25 inches and is 15 inches in height. The rolling shopping basket will be used by Atico’s retail clients for in-store use, and will not be sold to consumers. You suggest classification in either subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, or in chapter 87, HTSUS, which provides for vehicles. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The Explanatory Notes for heading 8716, which is the provision for other vehicles, not mechanically propelled, state that “Small wheeledcontainers (e.g., wheeledbaskets) of basketwork, metal, etc., not incorporating a chassis, of a kind used in shops, do not fall in this heading, but are classified according to their constituent material.” The applicable subheading for the rolling shopping basket, item #A071AA00321, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division