The tariff classification of a wheeled stool from an unspecified country.

N188077 October 28, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Nichole Delfosse, Import Analyst Miles Kimball Company 250 City Center Oshkosh, WI 54906-0001 RE: The tariff classification of a wheeled stool from an unspecified country. Dear Ms. Delfosse, In your letter dated October 7, 2011, you requested a tariff classification ruling. The item under consideration is the Garden Scooter. It is a square plastic stool with four (4) legs attached to four (4) plastic wheels. The Scooter has a small, built-in tray on a level with the wheels and supports 300 lbs. The applicable classification subheading for the Garden Scooter 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