The tariff classification of a snowmobile dolly from China

 N328531 October 26, 2022 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8716.80.5090; 9903.88.03 Arash Raminfar Clearpoint International Group 1111 Corporate Center Drive Monterey Park, CA 91754 RE: The tariff classification of a snowmobile dolly from China Dear Mr. Raminfar: In your letter dated September 30, 2022, you requested a tariff classification ruling on behalf of your client, Kimpex, Inc. The item under consideration has been identified as a Kimpex Snowmobile HD X-Pro Shop Dolly, which is a hand-held and hand operated dolly for movement of snowmobiles. The dolly consists of a reinforced square frame that accommodates massive sleds. It has no hydraulics and contains dual soft lift pads that are adjustable from side to side and up and down, a quick adjustable lift strap, and heavy-duty 4.00-8 8 ply tires for easy travel over terrain. The dolly is finished with a gloss black, long wearing baked-on powder coat finish. The applicable subheading for the Kimpex Snowmobile HD X-Pro Shop Dolly 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