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R02475 R0 Ruling Active

The tariff classification of a hose reel cart from China

Issued September 13, 2005 by U.S. Customs and Border Protection.

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R0 R02475 (September 13, 2005)

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The merchandise is a hose reel cart (item number W026BA00046) that will be used to hold a garden hose. The cart has a steel tube frame, a wire basket, a padded handle, a leader hose, and four wheels. It measures approximately 30 inches in length, 22.75 inches in width, and 41 inches in height.

CBP rationale

The applicable subheading for the hose reel cart will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other.

Full text

NY R02475 September 13, 2005 CLA-2-73:RR:NC:N1:113: R02475 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a hose reel cart from China Dear Mr. Crago: In your letter dated August 23, 2005, you requested a tariff classification ruling. The merchandise is a hose reel cart (item number W026BA00046) that will be used to hold a garden hose. The cart has a steel tube frame, a wire basket, a padded handle, a leader hose, and four wheels. It measures approximately 30 inches in length, 22.75 inches in width, and 41 inches in height. The applicable subheading for the hose reel cart will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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