The tariff classification of a folding wagon from China

 N314094 September 14, 2020 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8716.80.5090; 9903.88.03 Neil Scott Helfand Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Avenue FL 36 New York, NY 10022 RE: The tariff classification of a folding wagon from China Dear Mr. Helfand: In your letter dated July 21, 2020, you requested a tariff classification ruling on behalf of your client, Mac Sports Inc. The product is the XL Folding Wagon, which is a non-mechanically propelled wagon. The wagon measures 37 inches by 21.7 inches by 25.6 inches (22 inches by 7.9 inches by 32.3 inches when folded). It is constructed of a steel frame, and contains a storage area composed of polyester, four wheels, and a telescoping handle. The XL Folding Wagon is designed for the transport of personal items, and has a weight capacity of 300 pounds. The applicable subheading for the XL Folding Wagon will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other.” 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 8716.80.5090, 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 8716.80.5090, 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. 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