R00616 R0 Ruling Active

The tariff classification of yard carts from Canada

Issued August 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8716.80.5090

Headings: 8716

Product description

The item to be classified is a yard cart. It is a small plastic wheelbarrow with two wheels on an axle. The cart measures 25” X 24” and is 42.5” high. It holds 5 cubic feet.

CBP rationale

The applicable subheading for the yard cart will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi trailers: other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other.

Full text

NY R00616 August 17, 2004 CLA-2-87:RR:NC:MM:101 R00616 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Mr. Karl Krueger DHL Danzas Air & Ocean 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of yard carts from Canada Dear Mr. Krueger: In your letter dated July 22, 2004 you requested a tariff classification ruling. The item to be classified is a yard cart. It is a small plastic wheelbarrow with two wheels on an axle. The cart measures 25” X 24” and is 42.5” high. It holds 5 cubic feet. The applicable subheading for the yard cart will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi trailers: other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other. The rate of duty will be 3.2 percent. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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