N179195 N1 Ruling Active

The tariff classification of carts from China

Issued August 26, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8716.80.5090

Headings: 8716

Product description

Tennessee. The first item under consideration is the Barn Cart (Item # 4002). As

Full text

N179195 August 26, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Ms. Patricia A. Sanders, President P.S. Customs Brokerage, Inc. 800 Atlanta South Parkway, Suite 110 Atlanta, GA 30349-5940 RE: The tariff classification of carts from China Dear Ms. Sanders, In your letter dated August 1, 2011, you requested a tariff classification ruling on behalf of Harris Farms, LLC of Nolensville. Tennessee. The first item under consideration is the Barn Cart (Item # 4002). As you state, the Barn Cart is a tub-shaped, multi-use cart measuring 23.63 inches in length, 23.63 inches in width and 35.625 inches in height. It is made of polypropylene, has the capacity to handle up to 300 pounds and has a sure-grip handle at the top of its elongated portion. The Barn Cart has four (4) molded-in tool holders for carrying four (4) long handle lawn and garden tools (not included) and has two (2) “never flat” wheels for rough terrain. The second item under consideration is the Easy Roll Tub (Item # 4003). As you state, the Easy Roll Tub is a tub-shaped, two-wheeled, multi-use cart measuring 19.38 inches in length, 18.88 inches in width and 35 inches in height. It is made of polypropylene, can transport up to 130 pounds and has a cut-out handle at the top of its elongated portion. The applicable classification subheading for both the Barn Cart (Item # 4002) and the Easy Roll Tub (Item # 4003) 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." 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

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