The tariff classification of a heavy duty hand truck from China

N306342 October 11, 2019 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8716.80.5010; 9903.88.03 Jay Li Aldi Sourcing Asia, Ltd. 25/F, Tower 1, The Gateway, Harbour City, Kowloon Hong Kong, 852 China RE: The tariff classification of a heavy duty hand truck from China Dear Mr. Li: In your letter dated September 20, 2019, you requested a tariff classification ruling on behalf of your client Aldi, Inc. of Batavia, Illinois. The item under review is a Heavy Duty Platform Truck – “Stanley”, which is a hand propelled cart used for transport of heavy equipment. The load carrying capacity of this hand truck is 661 pounds and it weighs 30.9 pounds. It’s made of a steel and tubular frame with powder-coated finish, PVC buffer strips, non-slip PVC platform surface and four bearing wheels with brakes. The handle folds down for convenient storage. Consideration was given to classifying the hand truck in subheading 8716.80.5090, Harmonized Tariff System of the United States (HTSUS), as hand trucks other than industrial trucks, as you suggested. However, in ruling HQ H037541, dated September 29, 2010, CBP determined that generally a hand truck with a weight capacity of over 300 pounds is classified as an industrial type hand truck. The applicable subheading for the Heavy Duty Platform Truck will be 8716.80.5010, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Industrial hand trucks”. The general rate of duty will be 3.2% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.80.5010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8716.80.5010, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. In your letter you also asked if the Heavy Duty Platform Truck will 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. The Import Administration can be contacted at http:// www. trade.gov/ia (click on “Contact Us”). You can also view a list of current AD/CVD cases on the United States International Trade Commission website at http://www. usitc.gov (click on “Antidumping and countervailing duty investigations”). AD/CVD deposit and liquidation messages can be searched for using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “ADD/CVD Search”). 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division